Criminal Justice Act 1993

71 Offences in connection with taxation etc. in the EC

(1) A person who, in the United Kingdom, assists in or induces any conduct outside the United Kingdom which involves the commission of a serious offence against the law of another member State is guilty of an offence under this section if—

(a) the offence involved is one consisting in or including the contravention of provisions of the law of that member State which relate to any of the matters specified in subsection (2);

(b) the offence involved is one consisting in or including the contravention of other provisions of that law so far as they have effect in relation to any of those matters; or

(c) the conduct is such as to be calculated to have an effect in that member State in relation to any of those matters.

(2) The matters mentioned in subsection (1) are—

(a) the determination, discharge or enforcement of any liability for a Community duty or tax;

(b) the operation of arrangements under which reliefs or exemptions from any such duty or tax are provided or sums in respect of any such duty or tax are repaid or refunded;

(c) the making of payments in pursuance of Community arrangements made in connection with the regulation of the market for agricultural products and the enforcement of the conditions of any such payments;

(d) the movement into or out of any member State of anything in relation to the movement of which any Community instrument imposes, or requires the imposition of, any prohibition or restriction; and

(e) such other matters in relation to which provision is made by any Community instrument as the Secretary of State may by order specify.

(3) For the purposes of this section—

(a) an offence against the law of a member State is a serious offence if provision is in force in that member State authorising the sentencing, in some or all cases, of a person convicted of that offence to imprisonment for a maximum term of twelve months or more; and

(b) the question whether any conduct involves the commission of such an offence shall be determined according to the law in force in the member State in question at the time of the assistance or inducement.

(4) In any proceedings against any person for an offence under this section it shall be a defence for that person to show—

(a) that the conduct in question would not have involved the commission of an offence against the law of the member State in question but for circumstances of which he had no knowledge; and

(b) that he did not suspect or anticipate the existence of those circumstances and did not have reasonable grounds for doing so.

(5) For the purposes of any proceedings for an offence under this section, a certificate purporting to be issued by or on behalf of the government of another member State which contains a statement, in relation to such times as may be specified in the certificate—

(a) that a specified offence existed against the law of that member State,

(b) that an offence against the law of that member State was a serious offence within the meaning of this section,

(c) that such an offence consists in or includes the contravention of particular provisions of the law of that member State,

(d) that specified provisions of the law of that member State relate to, or are capable of having an effect in relation to, particular matters,

(e) that specified conduct involved the commission of a particular offence against the law of that member State, or

(f) that a particular effect in that member State in relation to any matter would result from specified conduct,

shall, in the case of a statement falling within paragraphs (a) to (d), be conclusive of the matters stated and, in the other cases, be evidence, and in Scotland sufficient evidence, of the matters stated.

(6) A person guilty of an offence under this section shall be liable—

(a) on summary conviction, to a penalty of the statutory maximum or to imprisonment for a term not exceeding six months or to both; or

(b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding seven years or to both.

(7) Sections 145 to 152 and 154 of the [1979 c. 2.] Customs and Excise Management Act 1979 (general provisions as to legal proceedings) shall apply as if this section were contained in that Act; and an offence under this section shall be treated for all purposes as an offence for which a person is liable to be arrested under the customs and excise Acts.

(8) The power of the Secretary of State to make an order under subsection (2)(e) shall be exercisable by statutory instrument; and no such order shall be made unless a draft of the order has been laid before, and approved by a resolution of, each House of Parliament.

(9) In this section—

• “another member State” means a member State other than the United Kingdom;

• “Community duty or tax” means any of the following, that is to say—

  (a)

  any Community customs duty;

  (b)

  an agricultural levy of the Economic Community;

  (c)

  value added tax under the law of another member State;

  (d)

  any duty or tax on tobacco products, alcoholic liquors or hydrocarbon oils which, in another member State, corresponds to any excise duty;

  (e)

  any duty, tax or other charge not falling within paragraphs (a) to (d) of this definition which is imposed by or in pursuance of any Community instrument on the movement of goods into or out of any member State;

• “conduct” includes acts, omissions and statements;

• “contravention” includes a failure to comply; and

• “the customs and excise Acts” has the same meaning as in the Customs and Excise Management Act 1979.

(10) References in this section, in relation to a Community instrument, to the movement of anything into or out of a member State include references to the movement of anything between member States and to the doing of anything which falls to be treated for the purposes of that instrument as involving the entry into, or departure from, the territory of the Community of any goods (within the meaning of that Act of 1979).