A Investigação Económico-Financeira e Tributária da Criminalidade Organizada na União EuropeIa

Abstract

The “organized crime” is indiscriminately and intensively adopted in the preambles and main texts of legal, strategic or political documents issued by European Union institutions and agencies as an anchor for the establishment of European instruments and measures which, in other hand, unfold the inevitable cooperation, coordination, standardization and convergence concepts. However, its effectiveness is questionable when that measures are applied and its effects can be verified. A number of deeper factors are critical in order to reach their goal, beyond the fact that economic, financial, and tax investigation of these organizations is slowly undertake as a baseline methodology to cramp their motivations. Thus, the legal opportunity launched by article 86, (1) and (2), of the Treaty on the Functioning of the European Union, as well as the structuring of a single network geared to the identification, immobilization and recovery of the large illicit profits generated by crime, represents one of the many paths appointed to effectively tackle organized criminal organizations.