Financial investigations

According to the Tax Administration Act, one of the tasks of the Central Office of the Tax Administration is financial investigations through the collection, control and analytical processing of data in cases with indications of organized crime, corruption crimes and subsidy fraud to the detriment of European Union funds, as well as cooperation and exchange of information with criminal prosecution bodies.

Financial investigations are carried out by the Independent Sector for Financial Investigations of the Central Office of the Tax Administration (ISFI). ISFI has 37 positions and is managed by the Assistant Director of the Tax Administration. The ISFI delivers the results of financial investigations to criminal prosecution bodies for the purpose of initiating criminal proceedings, or to the competent organizational units of the Tax Administration and other bodies for the purpose of initiating administrative and misdemeanor proceedings.

The following are organized in ISFI:

• Service for detection and financial investigations of organized tax and economic fraud
• Service for detection and financial investigations of illegally acquired assets
• Service for cooperation with criminal prosecution bodies and intelligence agencies
• Service for investigation of hidden assets and evasion of tax debts

The Service for detection and financial investigations of organized tax and economic fraud collects, controls, analytically processes and exchanges data with the aim of detecting natural and legal persons participating in organized tax, economic and financial frauds with characteristics of organized crime and criminal acts of subsidy fraud at the expense of EU funds .

The Service for detection and financial investigations of illegally acquired assets collects, controls, analytically processes and exchanges data with the aim of discovering natural and legal persons who own assets of significant value that they acquired illegally without being covered by legally generated income.

The Service for cooperation with criminal prosecution bodies and intelligence agencies cooperates and provides expert assistance to criminal prosecution bodies and intelligence agencies in the detection of particularly complex criminal offenses of organized crime, corruption, large-scale evasion of taxes and other public payments, and criminal offenses of subsidy fraud to the detriment of European Union funds.

The Service for investigation of hidden assets and evasion of tax debts collects, controls, analytically processes and exchanges data with the aim of detecting taxpayers who, through abuse of the legal system and fictitious legal transactions, avoid paying significant tax debt and conceal the real ownership of assets using related natural and legal persons.

CONTACT ISFI:

E-mail: info.ssfi@porezna-uprava.hr
Tel. 01/6501-392