National Anti-Fraud Unit

Internal Fraud to Benefit Perpetrator or Third Party (no definition given) The Exchange and Pooling of Information The DNLF is developing the exchange...

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National Anti-Fraud Unit The National Anti-Fraud Unit is responsible for organising the fight against tax and social fraud and illegal labour. To this end it works alongside the major State-run administrations and social welfare organisations. The Police, Gendarmerie and Customs also assist in furthering its objectives. The National Anti-Fraud Unit (DNLF) was created in April 2008 by order of the French Prime Minister and the French Minister for Finance, Public Funds and State Reform. It also acts as secretary to the National Anti-Fraud Committee (CNLF) which met on 14th December 2010. Winning the fight against fraud In order to structure its approach the Unit set up a categorisation of fraud types and statistical evaluations based on amounts of fraudulent income. Figures now exist for estimated amounts of fraud in 2008 and 2009 for family and housing benefit fraud (1-1.4%), social contribution fraud (6-7.5%) and VAT fraud (5.5%). There are various different ways to commit fraud, from very simple gestures to extremely complex schemes. These involve businesses as well as individuals. The DNLF has established ten major categories of fraudulent behaviour in order to successfully target and efficiently combat fraud. The Top Ten Fraud Types Personal ID Fraud

The fraudster conceals their identity, family composition, genuine nationality, parental links or marital situation.

Residence Fraud

False information is provided for residence(s) in France or abroad.

Housing Fraud

Owners or tenants provide false information with regard to accommodation.

Supporting Document Fraud

The fraudster provides or obtains false, borrowed or stolen supporting documents.

Activity Fraud

Economic activity is concealed or under-declared and declaration regulations are ignored.

Medical Fraud

National Medical Insurance billing regulations are ignored, whether the medical activity in question is real or not.

Means Declaration Fraud Means are either over-declared in order to raise associated charges or under-declared to maximise benefits and lower tax.

Goods Fraud

The fraudster evades direct or indirect tax on goods.

Economic Fraud

Fraud concerning the reality or level of business activity, mainly with regard to direct or indirect tax.

Internal Fraud to Benefit Perpetrator or Third Party

(no definition given)

The Exchange and Pooling of Information The DNLF is developing the exchange of information between agencies under the regulations of the 1978 Data Freedom Act with regard to the following three criteria: the merging of information, the access to partner databases and the effective use of alerts. A national pilot unit is bringing together data from the various surveillance units (Cyber Customs, Tax Office, Social Security Office, Police/Gendarmerie….) in order to tackle the growing threat of internet fraud. The DNLF is also developing strengthened checks on new businesses whilst making the processes more user-friendly. Associated Government Departments and Social Services The Chancery and Home Office (plus links to relevant sites) For Tax Issues Public Revenue Office (DGFIP – plus link) Public Customs and Tax Office (DGDDI – plus link) For Social Welfare Issues Social Security Agencies (plus link): - Family Benefits Agency (CNAF – plus link) - Central Social Security Office (ACOSS – plus link) - Health Benefits Agency for Employees (CNAMTS – plus link) - Welfare for the Elderly Agency (CNAV – plus link) - Independent Social Regimes Agency (CNRSI – plus link) - Agricultural Insurance Agency (CCMSA – plus link) Social Welfare Agencies: - Job Centre (Pôle Emploi – plus link) - Unemployment Benefits Agency (UNEDIC – plus link) - Employee Insurance Agency (AGS – plus link) Also involved is the Labour Ministry (DGT – plus link) in the fight against illegal labour.

Definition of Fraud ‘Any intentional omission or irregularity that detracts from public funds’. Public funds include all public contributions – tax, charges, contributions and payments – as well as all benefits – insurance, benefits and social aid. CODAF – Local Departmental Anti-Fraud Committees -

Oversee operations conducted by various partners to tackle fraud impacting public funds. Detect fraud using alerts provided by partners.

Specific International Fraud Types -

Active businesses non-declared in a tax or social capacity. Fraudulent or improper relocation of French businesses. Direct sale to individual clients via trade fair, advertising or home sale.

Training Programmes Professional training programmes are a key tool in the promotion of AntiFraud culture. The DNLF organises specific training regimes which totalled over 7,700 hours in 2009 and 18,000 in 2010. These regimes provide officers, in particular those responsible for performing checks or in front-facing roles, with a dozen specific training programmes on the use of investigative tools; detection of social fraud and illegal labour and inter-agency cooperation.

(Source: Ministry of Finance and Economy public access website, article update 31/05/2012)