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VIRTEU
INTERNATIONAL FINAL CONFERENCE
23rd and 24th of June 2022 / 2:00 pm - 6:30 pm BST

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The VIRTEU International Final Conference was held online on Zoom on the 23rd and 24th of June 2022 from 2:00 pm to 6:30 pm British Summer Time. ​The event, which followed two years of work, research, and collaboration focused on the interconnections between tax crimes and corruption as well as on related issues such as corporate crime and irresponsible behaviors, whistleblowing, and state/regulatory capture, represents an important conclusive moment of reflection on the critical issues that have been considered during the course of the project activities.

The conference, which involved the participation of several high-level academics, politicians, journalists, and experts from all over the world including representatives from the European Anti-Fraud Office (OLAF) and the European Public Prosecutor's Office (EPPO), enjoyed the honorary patronage of the Italian Superior School of the Judiciary that included it among the formal training activities that are offered to the Italian members of the judiciary. 

 

The full recording of all the fascinating sessions of discussion are available below.

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Day 1 - Introduction

  • Dr. Costantino Grasso
    Project Principal Investigator, Associate Professor in Law at The Manchester Metropolitan University

  • Dr. Gianluca Grasso
    Member of the Steering Committee of the Italian Superior School of the Judiciary

  • Barbara Modesta Grasso
    Judge at the Criminal Court Appeal of Naples and Trainer for the Italian Superior School of the Judiciary - Training Section of Naples

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Day 1 - Panel 1 
Exploring the interconnections between tax crime and corruption in the EU Member States and UK

  • Chair: Prof. Nicholas Ryder
    Professor in Financial Crime at the University of the West of England Bristol

  • Dr. Vasileios Petropoulos
    Assistant Professor in Criminal Law aat the University of Athens, Partner at Ovvadias S. Namias Law Firm
    "The interrelation between tax crime and corruption: The Greek experience"

  • Dr. Branislav Hock
    Senior Lecturer in Economic Crime at the Institute of Criminal Justice Studies of the University of Portsmouth 
    "The interconnections between tax crimes and corruption in the UK"

  • Dr. Pietro Maria Sabella
    Adjunct Professor in Criminal Law at the University LUISS Guido Carli
    "Challenges in framing and fighting fiscal corruption in Italy"

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Day 1 - Panel 2 
Challenges and perspectives in countering tax fraud and corruption: the European Union level

  • Chair: Dr. Donato Vozza
    Lecturer in Law at the University of Roehampton

  • Prof. Umut Turksen
    Professor in Law at Coventry University
    "Tax enforcement challenges in the European Union"

  • Dr. Valeria Sico
    Italian European Delegated Prosecutor for the European Public Prosecutor's Office (EPPO)
    "EPPO cross-border investigation in VAT fraud"

  • Prof. Carlos Weffe
    Professor in Tax Law at The Central University of Venezuela, Senior Research Associate at the IBFD
    "A stormy relationship: substantive and criminological challenges in the fight against corruption and VAT fraud"

  • Massimiliano Vincenti
    European Anti-Fraud Office EU Funds Frauds’ Investigator; Lieutenant Colonel of Guardia di Finanza
    "The European Anti-fraud role in fighting tax fraud and corruption, challenges and trends for the future"

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Day 1 - Panel 3 
Identifying the interrelations between corrupt practices and tax abuses: Lessons from beyond Europe

  • Chair: Prof. Diane Ring
    Interim Dean of Faculty, Professor of Law at Boston College Law

  • Sarah “Poppy” Alexander
    Lawyer, Partner in Constantine Cannon’s San Francisco Office
    "Disabling the enablers: Efforts to stop money laundering gather steam in the United States"

  • Prof. Benja Satula
    Vice-Rector, Professor in Law, and Coordinator of the Center for Research in Law at the Catholic University of Angola 
    "Corruption and tax justice in Angola - a summary overview"

  • Dr. Sarah Carrick
    Lecturer in Law at The Manchester Metropolitan University
    "Opposite ends of the grey area – exploring athlete tax avoidance in the UK and Canada"

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Day 1 - Panel 4 
Adverse consequences of tax crime and corruption on sustainability, development, and human rights

  • Chair: Alex Cobham
    Economist and Chief Executive of the Tax Justice Network

  • Eva Joly
    Member of the Independent Commission for the Reform of International Corporate Taxation, Lawyer, Former Member of the European Parliament, and Vice-Chair of the Commission of Inquiry into Money Laundering, Tax Evasion, and Fraud
    "Corporate Power and Tax Abuses: Focus on the McDonald case"

  • Prof. Rita Calçada Pires
    Associate Professor of International Tax Law, Vice-President of the Pedagogical Council at NOVA University 
    "Tax social contract and tax fraud: double jeopardy"

  • Will Fitzgibbon
    Senior Reporter and Africa Coordinator at International Consortium of Investigative Journalists
    "The obscure dimension of financial flows in Europe: Lesson learned from investigative journalist reports"

  • Benjamin Angel
    Director at the European Union Directorate General for Taxation and Customs Union
    "The E.U. efforts to prevent tax crimes: looking beyond Europe"

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Day 1 - Conclusion and Final Remarks

  • Prof. Diane Ring 
    Interim Dean of Faculty, Professor of Law at Boston College Law

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Day 2 - Introduction

  • Dr. Costantino Grasso
    Project Principal Investigator, Associate Professor in Law at The Manchester Metropolitan University

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Day 2 - Panel 1 
Exploring the multiple dimensions of institutional and regulatory capture in the area of taxation

  • Chair: Prof. Stefano Manacorda
    Professor in Criminal Law at the University of Campania Luigi Vanvitelli

  • Prof. Daniel T. Ostas
    Chair in Business Ethics and Professor of Legal Studies at the University of Oklahoma
    "Endogenous Tax Law: Regulatory capture and the ethics of political obligation"

  • Prof. Gaetana Morgante
    Professor in Criminal Law at the University Scuola Superiore Sant’Anna di Pisa 
    "The complexity of corruption as a multi-offences system"

  • Dr. Ina Kubbe
    Researcher and Lecturer at the School of Political Science, Government and International Relations of Tel Aviv University
    "Tax abuses and their adverse effect on human rights - a specific look at state capture"

  • Dr. Jason MacLean
    Assistant Professor, University of New Brunswick
    "Regulatory capture, complexity, and academics: Lessons from the agrochemical and energy sectors"

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Day 2 - Panel 2 
The legal framework: purposes, intended and unintended consequences, and risks

  • Chair: Dr. Lorenzo Pasculli
    Associate Head for Research at Coventry Law School, VIRTEU Co-lnvestigator

  • Prof. Nicholas Ryder
    Professor in Financial Crime at the University of the West of England, Bristol
    "Endogenous Tax Law: Terrorism financing, tax fraud and the exchange of information – what did go wrong?"

  • Sam Bourton
    Lecturer in Law at the University of the West at the University of the West of England, Bristol 
    "Do archaic tax evasion offences create unintended outcomes for tax enforcement and compliance?"

  • Rachel Cook
    Senior Associate, Peters and Peters LLP
    "Lessons from the Covid-19 relief schemes"

  • Dilpreet K. Dhanoa
    Barrister at Field Court Tax Chambers
    "VAT Fraud & Evasion: the Knowns and the Unknowns"

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Day 2 - Panel 3 
Detecting fraudulent practices in the area of taxation: the crucial role of whistleblowers

  • Chair: Mary Inman
    Lawyer and Partner at Constantine Cannon LLP

  • Charles Middleton
    International Tax Lawyer and Whistleblower
    "Effective tax whistleblower award programs give corporate tax fraud nowhere to hide"

  • Moran Harari
    Lead researcher & Interim Director of Financial Secrecy and Governance at Tax Justice Network 
    "The role of offshore leaks in combatting financial secrecy"

  • Dr. Salvatore Coluccello
    Course Director MA Terrorism, International Crime and Global Security at Coventry University
    "Whistleblowing and ‘pentitismo’: the role of ‘collaborators’ in legal and extra-legal governance"

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Day 2 - Panel 4 
Countering fraudulent and corrupt practices: risks and opportunities in the area of tax enforcement

  • Chair: Dr. Slobodan Tomic
    Lecturer in Law at the University of York

  • Michael Zummer
    Former FBI Special Agent, Founder of Accountability FBI, Whistleblower Advocate
    "The Al Capone Alternative: Adding Tax Charges in Corruption Cases "

  • Dr. Italo Borrello
    Executive at the Italian Financial Intelligence Unit, Bank of Italy 
    "Detecting fraudulent and corrupt practices: the role of the Financial Intelligence Units"

  • Ksenija Cipek
    International Tax Expert, Head of Tax Risk Analysis at the Ministry of Finance/Tax Administration of the Republic of Croatia
    "The Role of CRM System in Detection Tax Fraud"

  • Dr. Carlo Lazzari
    Commandant at Guardia di Finanza
    "Soft-skills: the Italian ‘military’ strategy to combat tax evasion and corruption"

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Day 2 - Conclusion and Final Remarks

  • Prof. Diane Ring 
    Interim Dean of Faculty, Professor of Law at Boston College Law