Financial Crimes Investigation Process in Slovakia
Overview
The Financial Administration’s Criminal Office (Criminal Office) is the primary agency responsible for investigating financial crimes in Slovakia. With its territorial jurisdiction covering the entire country, the office plays a crucial role in maintaining the integrity of Slovakia’s tax and customs systems.
Key Responsibilities
- The Criminal Office uses advanced information systems to collect, process, store, transmit, utilize, protect, and delete data about individuals suspected of violating tax laws or customs regulations.
- The office provides this information on a need-to-know basis to the Financial Directorate, tax offices, or customs offices.
Focus Areas
- Countering illegal imports, exports, and transits: The Criminal Office investigates and manages duties in connection with the detection of criminal offenses involving violations of tax laws.
- Investigating tax law breaches: The office conducts searches for individuals who have breached tax laws or customs regulations.
- Customs supervision: The office performs customs supervision through covert escorting or surveillance of consignments if there is a reasonable suspicion that they contain narcotics, psychotropic substances, or other prohibited items.
Additional Duties
- Assistance to government authorities: The Criminal Office provides assistance to other government authorities in areas such as customs supervision and tax law enforcement.
- Information sharing with the European Commission: The office supplies information to the European Commission on matters related to its scope of operation.
Management Structure
The Criminal Office is managed by its Director, who determines the internal organizational structure with the President’s approval. The office has procedural legal personality for proceedings under civil and administrative law and is represented in court proceedings by the Director or authorized Financial Administration officers.
Conclusion
Slovak authorities emphasize that the Financial Administration’s Criminal Office plays a vital role in combating financial crimes and ensuring the integrity of Slovakia’s tax and customs systems.