L'analyse financière dans la lutte contre la déliquance économique et financière: l'exemple de l'enquête de patrimoine

Abstract

The goal of a patrimonial investigation is to determine the full value of a physical or legal person’s patrimony which has resulted from criminal activity. An analysis of transactions within a patrimony establishes and quantifies the patrimony arising from criminal activity. Thanks to such an analysis, assets obtained through fraud are seized and can, in certain cases, be confiscated. The legal and technical means available to the police to carry out patrimonial investigations require the collaboration of a range of authorities such as the SPF Finance (tax) and banking institutions, various administrations, the ONEM (Employment Office), the DIV (Vehicle Registration) etc. The objective of this collaboration is to give investigators access to a range of information concerning a suspected physical or legal person. Various methods and techniques are used by the police to gather the information they require: phone tapping, the creation of bogus companies… The analysis of this information enables the police to assess the value of a fraud. Such information is vital within the framework of legal proceedings in court. The aim of this dissertation is to study and clarify the legal and technical means of analysing finances and accounts which are required by the police to fight economic and financial crime.