DE LA GUARDIA DI FINANZA DIRECCIÓN GENERAL DE LA GUARDIA DI FINANZA Las Unidades de Inteligencia Fiscal definicion, marco legal, campo de actuacion, objetivos, potestades 1

LA GUARDIA DI FINANZA es un Cuerpo de Policía económica y financiera está organizada militarmente depende directamente del Ministro de Economía y Finanzas The Financial Guard is an economic and financial police corps that is under the direct authority of the Italian Minister of Economy and Finance. It is organized along military lines and is an integral part of the Italian Armed Forces and of the law enforcement.

LA HISTORIA DE LA GUARDIA DI FINANZA Constitución de la “Legión Tropas Ligeras” 1774 “Guardia de Finanzas” 1881

The economic-financial police mission involves the following areas: The institutional mandate of the Guardia di Finanza may be broken down by distinguishing between the fundamental economic-financial police mission and the joint missions of the Corps. The economic-financial police mission involves the following areas: financial area, regarding the incomes and expenditures of the State and of the European Union; economic area, regarding the safeguarding of the capital markets as well as the consumer and services markets. The shared missions involve: public safety; the political-military defense of the borders. 4

LUCHA CONTRA LA EVASIÓN FISCAL Análisis del contexto ‹ 7,5 mln €: 5,3 mln – 99,3 % 7,5 - 25 mln €: 25.400 – 0,5 % › 25 mln €: 11.700 – 0,2 % Contribuyentes (según volumen de ventas) As we move into the topic of our meeting, that is tax evasion, we cannot do it without a context analysis. This illegal phenomenon has reached unprecedented levels in Italy, for sure above the average european rate. According to the latest assessment by the Italian Institute for Statistics, as you can see, it is about 16 / 17 % of the Gross Domestic Product, in other words about 230 billion Euros, and this is, obviously, a burden for honest taxpayers. It is for this reason that we are strongly committed to fighting against tax evasion, a phenomenon that is not easy to detect, taking into consideration that in Italy there are more than 5 million taxpayers, the great majority of which have yearly turnovers not exceeding 7.5 million Euros. 230.000 mln Euros 5 5

LUCHA CONTRA LA EVASIÓN FISCAL primera misión institucional técnicas de investigación e inteligencia The fight against tax evasion has always had a primary role amongst the Financial Guard’s tasks. In order to ensure the participation of every citizen in the State’s expenses, according to their own income, several operational actions are performed, both on the Corps’ own initiative as well as according to the directives of the Minister of Economy and Finance. The Financial Guard is only one of the entities which take part, in Italy, in the fight against tax evasion. Nevertheless, there is one peculiarity that makes us different from these other entities: our operational activity is based on intelligence and investigation, thanks to our police skills. For this reason, our operations are mainly aimed at detecting tax evasion, frauds and economic crime, all phenomena that require this kind of skills. evasión fiscal fraudes crimen económico

DIRECCIÓN GENERAL ESTRUCTURA DE LA GUARDIA DE FINANZA ORGANISMO CENTRAL DE ALTA DIRECCIÓN Our structure has been recently reviewed, in order to better fulfill the institutional mission. The structure is now based upon: a General HeadQuarter, central body for the high direction of all activities; Territorial units, Special Units and Air-Naval Units, in charge of operational duties; Recruitment and training Units; Technical, Logistic and Administrative Units. 7 7

LA ESTRUCTURA CENTRAL DE INTELIGENCIA: EL “II REPARTO” DE LA DIRECCIÓN GENERAL 8

UNIDADES TERRITORIALES Our 852 territorial units are spread all over the nation, and this allows the so called “economic control of the territory”, in other words the possibility to collect pieces of information concerning potential crimes and violations, that can be used as an input to start operational actions. In the last three years, our territorial units have undergone an important reform, that allowed to eliminate those units which had a low cost/benefit rate. 9 9

DISPOSITIVO REGIONAL

DISPOSITIVO PROVINCIAL

UNIDADES ESPECIALES Our Special Units, thanks to their nationwide competence, operate in particular sectors, in close connection with territorial units. Their task is to set up, thanks to modern project management techniques, operational projects which take their inspiration from the best practices observed “on the ground”. These experiences are studied by means of risk analysis techniques and finally become inspection plans, carried out by all the territorial units with a common method. 12 12

NUCLEO SPECIALE ENTRATE: ANALISIS Y PROYECTOS

COOPERACIÓN INTERNACIONAL ADMINISTRATIVA DE POLICÍA INTELIGENCIA SI BASE LEGAL NO As the prevention of financial breaches is one of our most important duties, international cooperation plays a strategic role in our institutional activity in order to safeguard the Italian and European financial interests. From this perspective, we consider international cooperation as a key tool to detect and fight tax evasion. In general, as a Police Corps, we can use different channels of cooperation: administrative cooperation, using EU Regulations and Directives, or bilateral and multilateral Conventions; police cooperation, essentially through the Interpol channel. These legal instruments are the legal basis for the exchange of information, and the data acquired consequently have the legal value provided for in the international law. In case of lack of international juridical instruments, we rely on the so called “intelligence cooperation”. In such case, the data acquired can only be used as a hint for the investigations, but they need a confirmation through the powers provided for by the national legislation, in order to be officially used. 14

AGREGADOS EMBAJADAS A key role in the international cooperation network of the Financial Guard is played by our Embassy attachés. These Attachés were provided for in 2001 by a law that allowed the Financial Guard to promote and implement forms of operational cooperation with foreign agencies to fight economic and financial crime, in order to protect the financial interests of the State and of the European Union. One of the ways to concretely implement this provision is the detachment of twelve Officers to the Italian diplomatic missions and consular offices abroad. The choice of foreign sites was made through an analysis based on a “matrix” which took into consideration, for each foreign country, indexes referring to crime flows and the exchange of information. To complete the analysis, some geo – political – economic parameters were also taken into consideration. The matrix is a “dynamic” tool, periodically updated, and therefore the choice of the States can consequently be changed.

AGREGADOS EMBAJADAS The 12 sites are shown in the slide. So please feel free to refer to them for any request of cooperation with Italy in the field of economic and financial violations.

PROYECTO DE AMPLIACION AGREGADOS EMBAJADAS: PROYECTO DE AMPLIACION

INTELIGENCIA Proceso complejo de investigación, recogida, selección, procesamiento y análisis de datos e informaciones cuya finalidad es identificar los objetivos de las inspecciones fiscales, sobre la base de índices de peligrosidad fiscales. The intelligence activities. Intelligence, for , is a complex process of research, thorough investigation, collection, selection, analysis, processing and examination of data, information and items, however obtained, aimed at identifying the objectives for subsequent action and that, with reference to the matter of tax inspections, aims to select the person against whom could be carried out the operational initiatives ,undertaken on the basis of indices of dangerousness and risk analisis

CONDICIONES conocimientos de los fenomenos de evasión y elusión fiscal; fuentes abiertas; bases de datos; best practices. Adequate knowledge of the main phenomena of evasion and avoidancewidely distributed among the various economic activities and categories of taxpayers (with reference to different sizes of them), and with respect to individual sectors of tax, relief both nationally and internationally; Systematic survey of all the "open sources" related to the local context to select the most striking events of economic interest-tax (media, web sites of organizations or local organizations, websites of companies listed on the territory, etc.). either on a general level, both with reference to specific taxpayers, especially the medium / large or operating in sectors that have assumed a particularly significant importance for the single territorial area; Constant and systematic use of databases and computer applications available, possibly integrated and updated, as necessary, with data and information available from agencies and public offices; Establishment of systems of "circulation" and "sharing" of any kinds of investigative and operational findings in all sectors - without prejudice to confidentiality and secrecy - to ensure that every situation of potential interest tax is properly considerated.

QUIEN According to general rules, the intelligence activity in the Guardia di Finanza, is headed to the “Sezioni I” of the Regional and Provincial Commands, taking on a role model and basic reference, although not exclusively, in accordance with the time given by the General Command - II Department. In the tax matters, Sezioni I and Provincial/Regional Command must direct their action mainly toward identifying the most relevant phenomenaof evasion and more dangerous systems of fraud, at national and international level (giving the adequate attention in the latter context, the phenomena of fictitius residence abroad of natural persons and legal entities), operating therefore, an analysis of external context of reference.

SEZIONI “I”: BUSQUEDA INFORMATIVA FUENTES ABIERTAS FUENTES CONFIDENCIALES

SEZIONI “I” : FUENTES ABIERTAS PRENSA TV RADIO INTERNET ……

SEZIONI “I” : FUENTES CONFIDENCIALES PROCEDIMIENTO 4 X 4 FUENTE INFORMACIONES A B C X 1 2 3 4

Procedimiento 4 x 4: FUENTES A Liability record 100% B Liability record > 50% C Liability record < 50% X No liability record

Procedura 4 x 4: INFORMAZIONI 1 Seguramente verdadera 2 Adquirida por la fuente 3 Non adquirida por la fuente Confirmada por otras informaciones 4 Non confirmada por otras informaciones

PAGO DE FUENTES CONFIDENCIALES PROCEDIMIENTO STRICTAMENTE LEGAL DESPUES DEL DESCUBRIMIENTO DE EVASION FISCAL DECISION DE LA DIRECCION GENERAL - II REPARTO

Control económico del territorio vigilancia preventiva; adquisición de datos, noticias e información; The economic control of the Country is a continuous and ongoing activity, inherent to the functions of economic and financial police assigned to the Guardia di Finanza, whereby it is possible, as well as providing supervision projected on prevention and possibly punitive, also acquire data, news and information to be used, after processing, analysis and deepening, to direct the business of operating in different areas of institutional interest. In general, such control is exercised by all units of the Guardia di Finanza who operate on the ground, on land and at sea, the units of the specialist component ATPI routinely employed in these services, including the "Plans for Coordinated control of the Territory (CCT) regulated by the local public security authority, from patrols dedicated to" service 117 ", by staff employed in controls focused to Cash Registers and tax receipts, in other controls on the movement of goods, maritime police, order and public security and, anyway, all those services strongly rooted in the local context of reference. orientación de las operaciones

Inteligencia Fiscal y Lavado de activos Usabilidad en el sector fiscal de los datos adquiridos para la lucha contra el lavado de activos On the basis of the relationship between the tax system and money laundering device, the D.LGS. November 21, 2007, n. 231, reviewing the basic system of the Law of 5 July 1991 No 197, has, inter alia, reaffirmed, by art. 36, paragraph 6, the principle of usability in the taxation field of data and information collected in the informatic archive, in the register of customers or in the computer systems required in order to combat money laundering and recognized indirectly through the provision of Article. 9, paragraph 1, which are “without prejudice to cases of communication expressly provided by law ", operation against money laundering system in the discipline of a general nature to allow the passage of evidence from the administrative tax, based on of the rule in art. 36 D.P.R. No 600/73. In this context, it seems quite clear how particular importance is the work of deepening of SOR (Suspiciuos Operations Reports) produced by financial intermediaries, professionals and operators in non-financial, as provided for by specific legislation, especially in light of the significant new features introduced in on the reform made by Leg. No 231/2007, the subject of analytical illustration, together with the related investigative methodologies, analysis and coordination, in Circular 81/INCC on 18 August 2008 of the General Command - III Department. The Nucleo Speciale di Polizia Valutaria and the Units on the field, in the presence of substantial positive fiscal situation, will prepare an “intelligence report" describing financial data reported and any further information acquired during the investigation, that must be disseminated to the competent Unit. That report must remain confidential and can not be used to makeformal remarks or assestments, as a direct infringement of any kind, but only as a reference guide for the appropriate depth inspection/audit and for the subsequent and independent data acquisition and elements they may be, in themselves, used as the basis of proposals for recovery to tax.

LUCHA CONTRA LA EVASIÓN FISCAL RESULTADOS INSPECCIONES FISCALES 2007 2008 Total inspecciones n. 96.816 101.614 Impuestos directos € 26.754 mln 27.496 mln IVA 4.207 mln 4.272 mln Evasores totales 8.427 6.414 Crímenes tributarios 7.342 7.389 To conclude, I would like to briefly present some figures about the results of our operations against tax evasion. In the year 2007, more than 122.000 inspections were carried out. As far as income taxes are concerned, the evasion discovered was almost 30 billion Euros; as concerns VAT, it was about 4 billion Euros. Almost 9.000 black businesses were uncovered. By “black businesses”, we mean those persons or companies that should be taxpayers but are completely unknown to the Tax Administration as they have never declared incomes nor paid taxes. More than 8.000 tax crimes were reported to the Public Prosecutors. This trend is continuing in 2008, as you cas see in the slide.

Más información: Sitio web de la G. de F.: www.gdf.it/GdiF_in_English/index.html Cor.t.ST Rosario Massino Jefe de la Oficina de Cooperacion Internacional de Finanza Publica Jefatura General de la Guardia de Finanzas - 2do Dep. - E-mail: Massino.Rosario@gdf.it