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fbtwitterlinkedinvimeoflicker grey 14rssslideshare1
Levi, Michael; Antonopoulos, Georgios A.; Hall, Alexandra; Rusev, Atanas (2015)
Publisher: Center for the Study of Democracy
Languages: English
Types: Part of book or chapter of book
Subjects: HG
The report Financing of Organised Crime contributes to a better understanding of the financial aspects of organised crime. The analysis explores topics such as the sources and mechanisms for financing organised crime, settlement of payments, access to financing in critical moments, costs of business and the management of profits. Drawing on the results of the analysis, the report also suggests possible new approaches to tackling organised crime. The report has been produced with the joint efforts of the Center for the Study of Democracy, the University of Trento and Teesside University and in close collaboration with the State Agency National Security in Bulgaria, the State Police in Latvia and the French National Institute for Advanced Studies in Security and Justice.
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    • 1.1. Demand for cocaine: consumers and trends ..........................29
    • 1.2. Main entry points to Europe: seizures and flows ...................31
    • 1.3. Market structure and key actors..............................................34
    • 1.4. Financing and financial management .......................................37
    • 2. Illicit tobacco trade in the EU: the finances of a fragmented business ..........................................47
    • 2.1. Estimates of the illegal tobacco trade in Europe.....................48
    • 2.2. Structures and key actors involved ..........................................50
    • 2.3. Financing and financial management .......................................52
    • 3. Organised VAt fraud in the EU: mixing the money flows ..........61
    • 3.1. Basic typology of VAT fraud ....................................................62
    • 3.2. Estimates of VAT non-compliance and fraud in Europe..........65
    • 3.3. Key actors involved ..................................................................67
    • 3.4. Financing and financial management .......................................68
    • 4. National criminal markets and finances: cocaine trafficking .......77
    • 4.1. Italy: an increasingly competitive market.................................78
    • 4.2. United Kingdom: the shifting structures of a market with high demand .............................................105
    • 4.3. Bulgaria: Money for drugs, money from drugs - the many faces of a criminal business .................................. 128
    • 4.4. Estonia: between East and West ........................................... 150
    • 4.5. Spain: South American connection........................................ 162
    • 4.6. France: cannabis revenue - major source of financing of cocaine trafficking.......................................... 169
    • 4.7. Greece: the Southeast European perspective........................ 183
    • 5. National criminal markets and finances: illicit tobacco trade.... 199
    • 5.1. Bulgaria: rebirth of the criminal tobacco infrastructure after accession..................................................200
    • 5.2. Greece: the rising share of illicit consumption in a time of crisis...................................................................227
    • 5.3. United Kingdom: the low entry threshold............................. 242
    • 5.4. Sweden: from smuggling to warehousing............................... 265
    • 5.5. Belgium: the rise of the illicit whites.....................................289
    • 5.6. France: low risks and comfortable profits .............................302
    • 5.7. Czech Republic: fine-cutting profit in disorganised illicit trade ..................................................... 312
    • 5.8. Italy: The territoriality of the illicit tobacco business ............ 321
    • 6. National criminal markets and finances: VAt fraud ...................349
    • 6.1. Bulgaria: inside a VAT fraud-ridden economy .......................349
    • 1. Methodological approach ......................................................................... 21
    • Quantity of cocaine seized in some European countries, 2012............... 31
    • Global cocaine flows, 1998 and 2008 ..................................................... 32
    • 4. General cocaine trafficking routes in Western and Central Europe................................................................................... 33
    • 5. Share of illegally traded tobacco products as part of overall consumption in the EU, 2013 .................................................. 49
    • 6. International VAT carousel fraud scheme................................................. 64
    • 7. VAT gap in EU-26 as% of total tax liability (2012) ................................. 66
    • 8. Example of settlement of payments in a VAT fraud network................. 71
    • 9. Example of the distribution of profits and costs from VAT carbon emissions carousel fraud conducted via an exchange market and over the counter ....................................... 73
    • Figure 10. Costs of large/medium scale cocaine trafficking operations in Italy..................................................................................... 99
    • Figure 11. Costs of running controlled cocaine markets in Italy (monthly payments).................................................................... 100
    • Figure 12. Indicative profit margins of a drug broker in an international cocaine trafficking operation ....................................102
    • Figure 13. Previous year powder cocaine use among adults and young adults in England and Wales, 1996 to 2012 - 2013...............................106
    • Figure 14. Typical routes of cocaine flow into the UK ...........................................109
    • Figure 15. Prevalence of drug use among adults (15-64 years old) in Bulgaria, 2005 - 2012 .........................................................................129
    • Figure 16. Drug-related offences in Estonia, 2003 - 2013.......................................151
    • Figure 18. The evolution of retail and wholesale cannabis prices in France, 2006 - 2013.................................................................172
    • Figure 19. The evolution of retail and wholesale cocaine and heroin prices in France, 2006 - 2013..............................................173
    • Figure 20. Pyramidal distribution channel or “supermarket” ...................................176
    • Figure 21. Share of illicit cigarettes sales in total cigarette market in Bulgaria (%)............................................................................ 205
    • Figure 22. Dynamics of legal and illegal sales of cigarettes in Bulgaria (2008 - 2013)........................................................................ 206
    • Figure 23. Three levels and three models of illicit tobacco in Bulgaria ..................................................................................211
    • Figure 24. Changes in the price difference between premium and value brands in Bulgaria...................................................222
    • Figure 25. Estimate of the share of illicit tobacco consumption in Greece (2008 - 2013)....................................................230
    • Figure 26. Composition of large seizures of cigarettes in the UK, 2004 - 2013 ..........................................................................243
    • Figure 27. Premium cigarette prices (per 20) in the UK, November 2013 .....................................................................244
    • Figure 28. Fiscal revenue from tobacco products in Belgium .................................289
    • Figure 29. Manufactured counterfeit and contraband cigarette volumes and share of overall consumption in Belgium, 2006 - 2013 .........................................................................292
    • Figure 30. Counterfeit and contraband cigarettes in Belgium by countries of origin, billion pcs ...........................................................293
    • Figure 31. Contraband cigarettes in Belgium by brand ...........................................294
    • Figure 32. Total tobacco sales in France (cigarettes, HRT and other types of tobacco, in tonnes), 2004 - 2013 .......................... 304
    • Figure 33. Mean annual selling price (€) of the most popular cigarette brand (pack of 20) and HRT (40 grams) in France, 2000 - 2013........................................................................... 305
    • Figure 34. Distribution of criminal activities in France according to risk and profit.................................................................... 309
    • Figure 35. Localisation of the Vietnamese markets in the Czech Republic.............................................................................315
    • Figure 36. VAT revenue in Bulgaria (1998 - 2013) ...................................................350
    • 37. Trends in VAT gap, top-down estimate for Bulgaria (2009 - 2012) .......................................................................352
    • Figure 38. Trends in VAT gap, bottom-up estimate for Bulgaria (2005 - 2012) .......................................................................353
    • Figure 39. Prosecution statistics on VAT fraud cases in Bulgaria ............................353
    • Figure 40. Example of role distribution in a missing trader scheme for export of grain......................................................................359
    • Figure 41. Trends in VAT gap composition in Bulgaria by type of supplies ..................................................................................361
    • Figure 42. Basic schemes for acquisition fraud involving deliveries of sugar from other member states ........................................365
    • 47. Breakdown of the modi operandi of organised VAT fraud in Belgium ..............................................................................385
    • Figure 48. Damages to the state budget in the Czech Republic for selected types of tax fraud, million CZK..........................................393
    • Figure 49. Number of detected tax offences in the Czech Republic (2009 - 2013) .....................................................394
    • Figure 50. The missing trader scheme, key actors and flow of money ................. 400
    • 52. VAT carousel fraud using a third country ...............................................414
    • 1. Background of interviewees....................................................................... 26
    • 2. Countries with highest prevalence of cocaine use in the EU.................. 30
    • 3. Estimates of gross profits made by cocaine traffickers by region, 2009......................................................................... 43
    • 4. Changes in the consumption of contraband and counterfeit cigarettes in select EU countries, 2013 compared to 2012...................... 49
    • 5. Comparisons of cocaine use, estimated by wastewater analysis and national prevalence............................................................... 80
    • 6. Drug seizures in Italy in 2013 and variation in% compared to 2012............................................................................. 81
    • 7. Italian regions with highest levels of cocaine seizures ............................. 81
    • 8. Mark-ups at the different stages of a cocaine trafficking operation per kilo in Italy (Example 1)................................................... 101
    • 9. Mark-ups at the different stages of the distribution of cocaine in Italy (Example 2)............................................................... 101
    • Table 10. Costs, revenues and profits of one British cocaine business.................. 122
    • Table 13. Mark-ups in the buying and selling of cocaine by UK criminal entrepreneurs ................................................................. 124
    • Table 19. Amounts of confiscated narcotic substances in Estonia, 2007 - 2012 (kg) ................................................................... 151
    • Table 20. Cannabis products and cocaine prices in France in 2013 (€/gram)..................................................................................... 172
    • Table 21. Retail and wholesale herbal cannabis prices and purity in France (2010 - 2013)........................................................ 173
    • Table 22. Retail and wholesale resin cannabis prices and purity in France (2010 - 2013)........................................................ 174
    • Table 23. Retail cocaine prices and purity in France (2006 - 2013)..................... 174
    • Table 24. Wholesale cocaine prices and purity in France (2006 - 2013).......................................................................... 175
    • Table 25. Average income identified in a “supermarket” cannabis hotspot in the south of France (2012)..................................... 180
    • Table 26. Average income by type of job in cocaine trafficking in France (2014)...................................................................... 181
    • Table 27. Estimate of the number of French traffickers and their income..................................................................................... 181
    • Table 28. Overall data on drug enforcement in Greece, 2005 - 2012 ................. 185
    • Table 29. Trends in cocaine seizures in Greece (all law enforcement agencies), 2004 - 2012 ......................................... 186
    • Table 30. Seizures of cocaine by trafficking route in Greece, 2010....................................................................................... 186
    • Table 31. Retail and wholesale prices and purity levels in Greece (prices in $) ............................................................................ 187
    • Table 32. Total drug-related crimes in Greece, number of police-recorded offences ....................................................... 187
    • Table 33. Cigarette sales and dynamics of the excise rate in Bulgaria.................. 205
    • 34. Cigarette sales and seizures of illegal cigarettes in Bulgaria................... 207
    • Table 35. The architecture of players in the illicit tobacco trade in Bulgaria ........................................................................ 208
    • Table 36. Illegal sales in large cities of the merchandise of a legal Bulgarian manufacturer ........................................................... 223
    • Table 37. Prices per pack of illicit whites and monthly profit in Bulgaria...................................................................................... 224
    • Table 38. Profits in an “hourglass” smuggling scheme in Bulgaria ......................... 225
    • Table 39. Number of OCGs and lost revenue in tobacco smuggling in Greece (2011)..................................................................... 231
    • Table 40. Estimated potential profit from seized cigarettes in Greece (2011 - 2013) ......................................................................... 240
    • Table 41. Estimated profit from tobacco smuggling in relation to the amount of packets trafficked in four well known cases in Greece ................................................................... 241
    • Table 42. Non-UK duty paid cigarette market, % in overall cigarette trade.................................................................... 245
    • Table 43. Expenses and profit - a UK case study.................................................. 261
    • Table 44. Daily consumption of tobacco products by age and gender in France (in%), 2010 ......................................................... 304
    • Table 45. Sources of financing by smuggling level in France................................. 311
    • Table 46. Volume of the illegal tobacco trade in the Czech Republic (2009 - 2012)..................................................... 314
    • Table 47. Model of the illegal cigarettes market in the Czech Republic............................................................................. 316
    • Таble 48. Estimations of the illicit tobacco trade in Italy. Years 2009 - 2010 and % variation....................................................... 324
    • Таble 49. Total manufactured cigarette consumption. Years 2009 - 2013 and % variation 2012 - 2013................................. 325
    • Таble 50. Main cigarettes brands confiscated at customs in 2012 ......................... 326
    • Таble 51. Examples of costs for purchasing illicit tobacco products at the wholesale level in Italy................................................................. 342
    • Таble 52. Examples of costs related to run tobacco smuggling operations in Italy.................................................................................... 343
    • Table 53. Reported size of bribes for various corrupt practices in Bulgaria ................................................................................ 374
    • Table 54. Costs and profits for a VAT fraud scheme related to export of wheat grain............................................................. 377
    • Table 55. VAT claimed by the Belgian Special Internal Revenues Service from carousel fraud .................................................... 382
    • Table 56. Share of recovered VAT in the 15 biggest fraud cases in Belgium ............................................................................ 383
    • Table 57. Results of the work of Czech customs with respect to mineral oils control........................................................ 397
    • Table 58. Results of the work of Czech customs with respect to alcohol control ............................................................... 398
    • Table 59. Settlement of payments in VAT fraud in the Czech Republic............................................................................. 406
    • Table 60. Annual profit, costs, revenue per supply chain in the Czech Republic............................................................................. 407
    • 1 G. Dean, I. Fahsing, and P. Gottschalk, Organised Crime: Policing Illegal Business Entrepreneurialism (Oxford: Oxford University Press, 2010).
    • 2 See Matrix Knowledge Group, The Illicit Drug Trade in the United Kingdom (Home Office Online Report, London, 2007). P. Kopp, Economie de La Drogue (Paris: La Découverte, 2006).
    • 3 J.P. Caulkins et al., “What Drug Dealers Tell Us About Their Costs of Doing Business”, Journal of Drug Issues 29(2) (1999): 323-40; K. Moeller, “Costs and Revenues in Street Level Cannabis Dealing”, Trends in Organised Crime 15, no. 1 (2012): 31-46.
    • 4 See R.T. Naylor, “Towards a Theory of Profit-Driven Crime”, British Journal of Criminology 43, no. 1 (2003): 81-101, for a deconstruction of profit-driven crime into its inherent characteristics.
    • 5 P.C. van Duyne, “OCTA 2006: The Unfulfilled Promise”, Trends in Organised Crime 10 (2007): 120-28; P.C. van Duyne and T. Vander Beken, “The Incantations of the EU Organised Crime Policy Making”, Crime, Law and Social Change 51 (2009): 261-81.
    • 6 See UNODC, The Globalisation of Crime (Vienna: UNODC, 2010); UNODC, Estimating Illicit Financial Flows Resulting from Drug Trafficking and Other Transnational Organised Crimes (Vienna: UNODC, 2011); Europol, SOCTA 2013. EU Serious and Organized Crime Threat Assessment (The Hague: Europol, 2013); NCA, National Strategic Assessment of Serious and Organised Crime (London: NCA, 2014); R. Dubourg and S. Prichard, Revenues, Economic and Social Costs and Criminal Assets (London: Home Office, 2009).
    • 7 See, for example, K. von Lampe, Provisional Situational Report on Trafficking in Contraband Cigarettes, 2005, http://www.organized-crime.de/AOC-DLV18-vR3.pdf; J.P. Caulkins, B. Gurga, and C. Little, “Economic Analysis of Drug Transaction 'Cycles' Described by Incarcerated UK Drug Dealers”, Global Crime 10, no. 1/2 (2009): 94-112; CSD, Serious and Organised Crime Threat Assessment 2010 - 2011 (Sofia, 2012); A. Rusev, P. Gounev, and T. Bezlov, “European Lessons from the Bulgarian Serious Organised Crime Threat Assessment”, in Human Dimensions in Organised Crime, Money Laundering and Corruption, ed. P.C. van Duyne et al. (Nijmegen: WLP, 2013), 95-120.
    • 8 A. Silke, “Drink, Drugs and Rock'n'Roll: Financing Loyalist Terrorism in Northern Ireland - Part Two”, Studies in Conflict and Terrorism 23, no. 2 (2000): 107-27; M. Levi, “Combating the Financing of Terrorism: A History and Assessment of the Control of 'threat Finance'”, British Journal of Criminology 50, no. 4 (2010): 650-69.
    • M. Levi, “Preceeds of Crime”, Criminal Justice Matters 81, no. 1 (2010): 38-39.
    • 10 S.D. Cassella, “Reverse Money Laundering”, Journal of Money Laundering Control 7, no. 1 (2003): 92-94.
    • 13 Naylor, “Towards a Theory of Profit-Driven Crime”, 85.
    • 14 E.R. Kleemans and H. van de Bunt, “The Social Embeddedness of Organized Crime”, Transnational Organized Crime 5, no. 1 (1999): 19-36; K. von Lampe, “Organised Crime Research in Europe: Development and Stagnation”, in European Crime-Markets at Cross-Roads: Extended and Extending Criminal Europe, ed. P. van Duyne et al. (Nijmegen: Wolf Legal Publishers, 2008), 17-41.
    • 15 P.C. van Duyne, “The Organisation of Business Crime”, in The Organisation of Crime for Profit, ed. P. van Duyne et al. (Nijmegen: Wolf Legal Publishers, 2006), 177-205; Brå, Where Did All the Money Go? (Stockholm, 2007).
    • 16 B. Moyle, “The Black Marker in China for Tiger Products”, Global Crime 10, no. 1/2 (2009): 124-43.
    • 17 J. Skinnari, “The Financial Management of Drug Crime in Sweden”, in Cross-Border Crime Inroads on Integrity in Europe, ed. P. van Duyne et al. (Nijmegen: Wolf Legal Publishers, 2010), 189-215.
    • 18 A. Hall and G. A. Antonopoulos, “License to Pill: Illegal Entrepreneurs' Tactics in the Online Trade of Medicines”, in Economic and Organised Cross-Border Crime in Times of Crisis, ed. P. van Duyne, P.C., Antonopoulos, G., Harvey, J., Maljevic, A. & von Lampe, K. (Nijmegen: Wolf Legal Publishers, forthcoming).
    • 19 D. Hobbs, “The Firm: Organisational Logic and Criminal Culture in a Shifting Terrain”, British Journal of Criminology 41 (2001): 549-60; M. Levi, “Breaking the Economic Power of Organised Crime Groups. Paper Presented at the CIROC (Centre for Information and Research on Organised Crime)” (Amsterdam, October 16, 2002).
    • 20 J. Caulkins and P. Reuter, “How Drug Enforcement Affects Drug Prices”, Crime and Justice: A Review of Research 39 (2010): 213-71; see also Brå, Where Did All the Money Go?
    • 21 D.C. Smith, “Illicit Enterprise”, in Handbook of Organised Crime in the United States, ed. R.J. Kelly, K-L. Chin, and R. Schatzberg (Westport, CT: Greenwood Press, 1994).
    • 22 P. Reuter, The Organisation of Illegal Markets: An Economic Analysis (Washington, D.C.: National Institute of Justice, 1985); see also L. Paoli, “The Invisible Hand of the Market: The Illegal Drugs Trade in Germany, Italy, and Russia”, in Criminal Finances and Organising Crime in Europe, ed. P. van Duyne, K. van Lampe, and J. Newell (Nijmegen: Wolf Legal Publishers, 2003), 19-40.
    • 23 P. Gottschalk, Entrepreneurship and Organised Crime (Cheltenham: Edward Elgar, 2009). An infamous gangster, Willem Holleeder, served 6 years in prison for blackmailing him, and a Dutch tycoon, Paarlberg, was jailed for 4.5 years and ordered to pay a fine of €25.7 million to the state for tax fraud and laundering the proceeds of Endstra's blackmail (http://www.nltimes. nl/2013/03/19/e25-7m-fine-after-holleeder-cohort-convicted-of-fraud/).
    • 24 See, however, S. Levitt and S. Venkatesh, “An Economic Analysis of a Drug-Selling Gang's Finances”, Quarterly Journal of Economics 115, no. 3 (2000): 755-89; M. Soudijn and S.X. Zhang, “Taking Loansharking into Account: A Case Study of Chinese Vest-Pocket Lenders in Holland”, Trends in Organised Crime 16 (2013): 13-30; S. Barley, “The £50m Drugs Gang”, The Gazette, September 13, 2014.
    • 25 M. R. Soudijn and P. Reuter, (in preparation) “Cash and Carry: The High Cost of Currency Smuggling in the Drug Trade between the Netherlands and Colombia”.
    • 26 With organised VAT fraud there is even “legitimate” accounting although this does not, of course, mean that such “black” accounting records are available for external audit.
    • 27 Obchak is the mutual fund to which all members of a criminal organisation (in Russia and Baltic Sea Region) must donate part of their earnings, performs such functions. See I. Abramova, “The Funding of Traditional Organised Crime in Russia”, Economic Affairs, March 2007, 18-21; R. Pullat, “Criminal Hierarchal Structures: Models of Organised Crime in the Baltic Sea Region”, SIAKJournal - Zeitschrift Für Polizeiwissenschaft Und Polizeiliche Praxis 2 (2009): 24-30. Obschak is discussed in more detail in the chapter on drug trafficking in Estonia in this report.
    • 28 D. Gambetta, Codes of the Underworld: How Criminals Communicate (Princeton, NJ: Princeton University Press, 2009).
    • 29 P. Reuter, Disorganized Crime: Illegal Markets and the Mafia (Cambridge, Ma: MIT Press, 1986).
    • 30 C. Morselli and C. Giguère, “Legitimate Strengths in Criminal Networks”, Crime, Law, and Social Change 45 (2006): 185-200; M. Kenney, “Architecture of Drug Trafficking: Network Forms of Organisation in Colombian Cocaine Trade”, Global Crime 8, no. 3 (2007): 233-59.
    • 31 CSD, Organised Crime in Bulgaria: Markets and Trends (Sofia, 2007). for discussions of the relationships existing between legitimate and criminal entrepreneurship see also Ruggiero V., “Criminals and Service Providers: Cross-National Dirty Economies”, Crime, Law and Social Change 28, no. 1 (1997): 27-38; G. A. Antonopoulos and N. Tagarov, “Greece: The Politics of Crime”, in Corruption and Organized Crime in Europe: Illegal Partnerships, ed. V. Gounev, P., & Ruggiero (Oxford: Routledge, 2012), 125-43; P. van Duyne et al., eds., Corruption, Greed and Crime Money: Sleaze and Shady Economy in Europe and Beyond (Nijmegen: Wolf Legal Publishers, 2014).
    • 32 E.W. Kruisbergen, H. Van de Bunt, and E.R. Kleemans, Georganiseerde criminaliteit in Nederland. Vierde rapportage op basis van de Monitor Georganiseerde Criminaliteit [Fourth Report of the Organized Crime Monitor] (Den Haag: Boom Juridische Uitgevers, 2012), 300-301.
    • 33 Nor, actually, is the production of cocaine restricted to one region. See e.g. F. Thoumi, Illegal Drugs, Economy and Society in the Andes (Baltimore: John Hopkins University Press, 2003). on the Market of Tobacco Products: Actors Roles, Economic Importance, Citizens Attitudes], 2011. Retrieved November 25, 2014 from http://www.batitalia.com/group/sites/bat_8d3mra.nsf/vwPages WebLive/DO8YZHMN/$FILE/medMD8T2KG3.pdf?openelement
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