Alfred Hitchcock's horror films

§ Agatha Christie's detective stories and film versions of some of her stories.

Part В. Law and Economic Crimes in Europe

Section 1: Fraud

Section 2: Money Laundering Trends in the European Union

Section 3: Corruption and Remedies against it

Section 1: Fraud

This section outlines the recent crimes in the countries of the European Union, the successor of the European Economic Community.

Text 1

Fraud against the Community and the present Union is not a question of petty pilfering but of large scale organised financial crime. The most frequent type of fraud is the one involving tobacco and cigarettes. It occurs in Germany, Belgium, Spain, France, Ireland and Italy. Fraud concerning agricultural products is carried out in most Union countries; specifically for beef (Belgium, Germany, France and the United Kingdom), cereals (Germany, Italy and Portugal), milk products (Germany, Spain, Italy and the United Kingdom), and olive oil (Spain, Italy and Portugal). Industrial goods are rarely used for fraud, with the exception of textiles. Customs offences receive the most frequent mention, with several reports dwelling on frauds affecting the Community or international transits (Belgium, Spain, France and Italy).

The following case related to the European Community's Transit System gives the idea of the way in which fraud against the budget of the European Union (EU) is committed. It is a fact that organised criminals are increasingly avoiding payment of customs duty by fraudulently exploiting the European Community's Transit System. The procedure is the following: under the system the owner of goods is responsible for the payment of duty. However, the destination of some goods requires the freight forwarder to become responsible for the payment of customs duty instead of the owner. These goods are classified as Community Transit goods. All imported goods for consumption within the European Union are subject to customs duty. However, the EU does not require the payment of customs duty when the goods are classified as Community Transit goods. Since they ordinarily originate outside the EU but always pass through one or several member states. The system allows a consignor to transport goods without repeatedly having to pay and reclaim customs duty with every country. When goods are transported, the EU requires a guarantee to cover any potential customs duty loss in cases where goods are thought to have been consumed within a member state country not designated as the final destination. The freight forwarder provides the guarantee because he has legal possession of the goods and is responsible for duty and taxes.

The freight forwarder is able to absolve himself of the guarantee after proving that the goods reached their destination. This is usually done when the EU customs official at port of entry is shown documentary proof that the goods have left an EU customs port of exit. The documentation that regulates the Community Transit, the ‘Tl Form’, is the official customs stamp on page five of the document. Its return to the port of entry relinquishes the freight forwarder from responsibility. If page five of the form does not arrive or is proved fraudulent, customs enforce the guarantee.

§ Vocabulary notes

fraud fraudulently to outline     outline   outlines   in outline petty   petty cash petty farmer petty jury   petty warfare

[frO:d] ['fnO:djul@nlI] ['autlaIn]   ['petI]

обман, мошенничество мошеннический 1) обрисовать, наметить в общих чертах, сделать набросок; 2) нарисовать контур   1) набросок, эскиз, очерк; 2) схема, план, конспект 1) основы, основные принципы; 2) очертания, контуры в общих чертах мелкий, незначительный, маловажный   мелкие статьи (расхода, прихода) мелкий фермер малое жюри, суд из двенадцати присяжных малая война

to pilfer frequent   to involve involved in debt to involve the rights of involved involved mechanism involved reasoning to occur to occur again it occurred to me

['pIlf@] ['frI:kw@nt]   [In'voulv]   [@'k@:]

воровать, таскать; стянуть частый, часто встречающийся, повторяемый; обычный вовлекать, затрагивать, впутывать запутавшийся в долгах затрагивать чьи-либо права запутанный, сложный запутанный, сложный механизм гуманная аргументация случаться, происходить повторяться мне пришло в голову

to carry out to carry out in(to) practice cereals rarely exception with the exception of to dwell on smth (dwelt, dwelt) to dwell on a note to affect smb/smth   to affect the interest to affect the character to relate to smb/smth   to increase increase increasingly to be on the increase an increase in pay to avoid smth

['sI@rI@lz] ['rE@lI] [Ik'sepSn]   [dwel]     [@'fekt]   [rI'leIt]   [m'krIs] ['InkrI:s] [In'krI:sIÎlI]     [@'voId]

выполнять, проводить проводить в жизнь, осуществлять   хлебные злаки редко исключение за исключением подробно останавливаться на чем-либо   выдерживать ноту влиять, действовать, воздействовать на кого-либо/ что-либо затрагивать интересы порочить репутацию относиться, иметь отношение к кому- либо/чему-либо увеличивать(ся), возрастать увеличение, рост все больше и больше расти, увеличиваться прибавка к зарплате 1) избегать чего-либо; 2) уклоняться от чего-либо; 3) отменять, аннулировать что-либо

destination freight forwarder freight to forward   customs customs duty customs duties/ charges/ dues/fees customs and excise duties customs tariff customs clearance customs declaration/entry customs debenture     customs examination list customs warrant customs ban

[,destI'neISn] ['freIt 'fo:w@d@]   ['köst@mz]

место, пункт назначения грузоперевозчик груз, фрахт отправлять, пересылать, посылать, препровождать 1) таможня; 2) таможенные пошлины таможенные пошлины и сборы   таможенные и акцизные пошлины   таможенный тариф таможенная очистка таможенная декларация   удостоверение таможни на право обратного получения импортной пошлины досмотровая роспись   ордер на выпуск груза из таможни запрет таможни

the Customs custom house syn. custom officer/ surveyor/ official custom area customs /custom free to undergo customs formalities to be cleared to collect customs dues to pay/to cover customs dues consumption consignor consignee

[k@n'sömpSn] [k@n'saIn@] [,k@nsaI'nI]

таможенное управление, таможня таможня инспектор таможни   таможенная территория беспошлинный пройти таможенные формальности   пройти таможенную очистку взимать таможенные сборы оплатить таможенные сборы потребление грузоотправитель грузополучатель

to designate to provide smth to provide for smth provided     to possess tax to absolve oneself of smth to absolve oneself of responsibility stamp to relinquish

['dezIgneIt]   [p@'zes]   [@b'zoulv]   [rI'lIÎkwIS]

предназначать обеспечивать что-либо предусматривать что-либо 1) обеспеченный; 2) предусмотренный; 3) при условии, если; в том случае, если; если только владеть налог освободиться от чего-либо освободиться от ответственности за что-либо 1) штамп, печать; 2) пломба; 3) марка зд. освобождать

§ Words and Grammar

a Underline the roots of the following words and translate them into Russian:

pilfer –............................. pilferage.................................................

fraudulent –............................. fraudulently..................................

successor–............................. successive......................................

b Choose the synonyms from the box:

to describe, to make, to present, to happen, to use, to let, to apply, to increase

to carry out............................. to allow...........................................

to outline.................................. to provide......................................

to occur.................................... to enforce.......................................

to exploit.................................. to grow...........................................

с Choose the antonyms from the box:

rare, exit, usual, important, illegal, initial, unofficial, present

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