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Financial Administration Criminal Office

The Financial Administration Criminal Office (hereinafter referred to as “FACO”) is an advance organization included in the budget of the Financial Directorate, with its registered seat in Bratislava. The FACO exercises its jurisdiction on the whole territory of the Slovak Republic. Its jurisdiction is stipulated in the provision of § 5 of the Act No. 333/2011 Coll. on governmental agencies for taxes, fees, and customs.

FACO fulfills the following tasks:

a)      fulfills the tasks of central coordinating unit and other tasks arising from the international agreements in the specific area,

b)      uses the information systems of the Financial Administration, where it collects, processes, maintains, furnishes, uses, protects, and deletes the information and personal data about any persons who violated the tax regulations or customs regulations or who are reasonably suspected of violating the tax regulations or customs regulations or who violated the public order in the area of competences of the Financial Administration or who are reasonably suspected of violating the public order, and any other information on such violations of the tax regulations or customs regulations or violations of the public order; such information and personal data are provided or disclosed to the Financial Directorate, the tax office or the customs office, and to the Informatic section of the Financial Directorate of the Slovak Republic (hereinafter referred to as “SI FR SR”) in the extent required for fulfillment of their tasks,

c)      operates the common automated information system for customs purposes, is responsible for the system, determines the data that will be put into the system, adopts measures for ensuring the security thereof and security of the data that are provided according to a special regulation, grants a consent, upon request of a competent body of a member state, for provision of any data that were put into the system by itself, and in order to avoid criminal offences, investigation, and prosecution of criminal offences, allows direct access to that information system for the competent section of the Police Corps, the Slovak Information Service, and the Military Intelligence Agency,

d)     provides information in connection with operation of the common automated information system for customs purposes, and the list of serious violations of the national regulations according to a special regulation,

e)      fulfills and performs the tasks in respect of fight against unauthorized import, export, and transit of drugs, psychotropic substances, precursors thereof, protected varieties of plants, animals, and specimens thereof, against unauthorized transportation of radioactive materials and any other very hazardous materials, if it requires discovery of the persons who participate, in any way whatsoever, in criminal offences committed in respect of drugs, psychotropic substances, precursors thereof, protected varieties of plants, animals, and specimens thereof in connection with the import, export or transit thereof,

f)       performs customs supervision upon agreement with the authorities of other countries by secret escort of the shipment or in any other secret way of monitoring, if it may be reasonably assumed that the shipment contains any drugs, psychotropic substances, precursors thereof, tobacco, tobacco products, protected varieties of plants, animals, and specimens thereof, for which no relevant permit has been granted or any other thing, possession of which requires a special permit, any goods that are suspected of violating the tax regulations or customs regulations, any things determined for committing a criminal offence or any things coming from a criminal offence or if it is stipulated by an international agreement, in order to discover the persons who participate in dealing with the shipment; if such information should serve as evidence in criminal proceedings, the procedure is carried out according to the legal regulations applicable for international cooperation of justice bodies in criminal cases,

g)      performs cross-border monitoring and cross-border chasing, in the extent and under the conditions stipulated by a special regulation and an international agreement,

h)      fulfills and performs tasks in respect of revealing and investigating criminal offences committed in connection with violation of tax regulations in respect of the value added tax at import, and excise duties or customs regulations, and reveals the offenders thereof,

i)        performs acts which otherwise belong to the competence of the tax offices or customs offices or the SI FR SR if:

  1. it is required by security of the state,
  2. an injury or damage of property or danger to life is threatening, and it cannot be avoided in any other way,
  3. immediate intervention is required in order to achieve the objective followed by the tax regulations or customs regulations,
  4. the acts of the tax office or the customs office or the SI FR SR, that are related to the acts belonging to the competence of the FACO, should be kept in secret,
  5. it is required for verification of the level of the customs supervision performed by a customs office,

j)        arranges cooperation in the specific area with governmental bodies in fulfillment of the tasks according to special regulations,

k)      searches for any person that have violated the tax regulations or customs regulations, discovers and prevents violation of the tax regulations or customs regulations, fulfills tasks in prevention, official discovery, and suppress of violation of the customs regulations,

l)        ensures safe transport of any seized goods, provides escort for any seized or transported persons suspected of committing a criminal offence,

m)    provides assistance to the Customs Office in Žilina in verifying satisfaction of the conditions for granting the status of authorized economic operator according to a special regulation,

n)      informs the European Commission, within the extent and according to the terms stipulated by a special regulation on the issues belonging to its competence,

o)      fulfils any other tasks stipulated by a special regulation.

The FACO  is managed and controlled by the Director of the FACO (hereinafter referred to as the „Director“). The Director is appointed and recalled by the President of the Financial Administration (hereinafter referred to as the „President“). The internal organizational structure of the FACO is determined by the President on the proposal of the Director. .

The organizational units of the FACO are represented by branches of the FACO and the stations of the FACO, established and abolished by the President upon Director´s proposal; the branches of the FACO are established and abolished by the President with a consent of the Minister of Finance of the Slovak Republic.

A branch of the FACO and a station of the FACO are managed and controlled by the Head. The Head of the branches of the FACO and the Head of the station of the FACO are appointed and recalled by the Director of the FACO.

According to the provisions of § 5(5) of the Act No. 333/2011 Coll. on governmental agencies for taxes, fees, and customs, the internal structure of the FACO is determined by the President upon Director´s proposal. The main organizational units of the FACO are Serious Tax and Customs Crimes Department, Drugs and Dangerous Materials Department and Analytical Department. Organizational structure of the FACO includes also the Service Intervention Unit and Special Activities Unit which directly report to the Director of the FACO and the other units.