Author: Publisher:
ISBN: 9789276101772
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Languages : en
Pages :
Book Description
Cross-border mobility and declared work across the EU underpin a fair and well-functioning labour market. But as labour mobility within the EU grows, so do concerns around undeclared work and social fraud. These concerns often derive from dynamic and complex schemes for evasion of taxes and social security contributions, such as fraudulent letterbox companies or bogus selfemployment, which operate across borders, sometimes spanning multiple countries. An effective combination of direct and indirect controls across borders can help enforcement bodies across Europe to address those issues. Concerted and joint inspections are part of these measures and can be an effective deterrent by bringing together the investigative powers, expertise and resources of multiple partners. They also encourage cooperation between enforcement bodies across the EU and demonstrate to the public that complex cross-border fraud is being tackled. However, cross-border inspections remain until now limited in number and can be hampered by incompatible legal frameworks within different Member States, as well as issues around resourcing and data sharing. Therefore, more efforts are needed at national and EU level to support and coordinate cross-border inspection activities [...] Effective cross-border inspections require national and EU-wide support. Given the current challenges to organise cross border inspections, this toolkit offers guidance on how to prepare, implement, and follow up effective cross-border inspections to ensure that EU rules on labour mobility are enforced fairly, coherently and effectively.