The Authors of European Community Customs Fraud: Organisations and/or Individuals?

This thesis discusses whether the perpetrators of EU fraud are organisations, individuals or a combination of both. It illustrates the relationship between organised crime and various categories of economic crime (e.g. white collar crime, corporate crime, occupational crime, etc). It provides a description of a selected number of cases of Community Customs fraud and analyses what they illustrate. The focus is on modus operandi and on those players involved in such illicit behaviour.