Wit
• M h Foc
a
u
• Fr nagin s on
g fr
aud
:
a
•
ud
Han and
dlin
cor risks
r
g fr
aud uption in you
r in
pr
and
cor event stitut
io
io
rup
tion n me n
inve thod
stig s
atio
ns
International Seminar
3rd – 4th March 2014, Berlin
With experts from:
Brochure
Fraud Investigation Techniques for Public Institutions
• Council of Europe, Secretariat of the Group of States against Corruption (GRECO)
• European Commission, Internal Audit Unit, DG Development and Cooperation
– EuropeAid (DEVCO), (TBC)
• HM Revenue and Customs, United Kingdom
• Anti-Fraud Office of Catalonia, Spain
• Audit Commission, Counter Fraud, United Kingdom
• Combating Corruption Team, National Police Headquarters, Poland
1
INTERNATIONAL SEMINAR
Fraud InvestigationTechniques for Public Institutions
Using the right techniques to combat fraud in the public sector
Who is this seminar for?
Fraud is a threat to every organisation on a local, national and international level. Although
• Internal and External Auditors
constant awareness and proactive prevention within public institutions is increasing, the
right approach of fraud investigations is just as important. Conducting a professional
investigation requires careful planning as well as the right investigation techniques. • Risk Managers
• Compliance Officers
Internal auditors play the key role in the detection of fraud and
corruption
• Anti-corruption Officers
The role of internal auditors in fraud and corruption management is essential. Auditors
• Managers
often have the best access to detailed information on financial transactions, project
management, procurement procedures and use of funding and grants in their institution.
As a professional responsible for risk management and internal audit you are especially
responsible for guarding the ethical standards of your authority and for being a good
example in ensuring adherence to rules, procedures and recommended practices.
Therefore, you need to be fully prepared for detecting and reporting fraud and corruption
cases and for implementing innovative prevention methods and tools.
Strengthen public confidence in your institution
Damages done to public institutions and organisations by fraud and corruption can be
enormous ranging from financial loss to a decrease in organisational performance,
reputation and credibility loss. Especially if the case makes the headlines in the media, it
permanently harms public confidence and undermines the legitimacy for administration
and spending of tax-payers’ money by this institution. Despite many initiatives, strategies and tools, there is a constant need for more effective
control instruments, reporting mechanisms, investigation methods and best practices. Be
ready: Deepen the know-how of your staff to fight fraud and corruption in your institution
effectively.
Especially from Audit and Risk
Departments, Control Departments,
Investigations Departments and
Monitoring Departments in the
following institutions:
• National and regional
Ministries, Agencies & Public
Authorities
• All local authorities, Municipalities
and City Councils
• All international, European and
national organisations and NGOs
• National and regional Courts of
Auditors
“The seminar opens your view on how internal audit must contribute
in presenting and detecting fraud and corruption in the public sector.”
Marc Vermeulen, Strategic Director,
Federal Public Service Justice, Belgium
2
• Other members of staff responsible
for fraud and corruption detection
• Corruption Prevention and
Combating Bureaus
• National Inspection Boards,
national and regional Police bodies
• Universities, research and
education authorities, technology
clusters
What will you learn at this seminar?
• How to build an effective anti-corruption strategy in your authority
• What are the most successful investigation techniques to prevent and
to detect fraud and corruption in public institutions and organisations?
Your benefits
•
Train your skills and expertise on
the necessary measures and
techniques for fraud and corruption
prevention and detection
• How to react adequately to fraud and corruption cases
• How to audit procurements for fraud and corruption
• How to plan fraud and corruption investigations
• What are the most effective investigation tactics?
• How to protect yourself and your institution from making bad headlines
• How to mitigate the effects of any possible instances of corruption
• What are the main risks in IT projects?
• How to ensure the protection of whistleblowers
• Be up-to-date with the latest anti corruption policies and good
practices
• Improve your anti-corruption
audits to better identify gaps in the
compliance programme
• Prepare yourself for risks linked to
new IT solutions
•
Discuss your challenges and
experiences with our qualified
speakers and get practical advice
for your day-to-day work
• Promote a culture of ethics within
your organisation
•
Explore how other institutions have
implemented adequate procedures
– Benefit from exchanging
experiences and networking with
international colleagues
“A good intro to fraud and antifraud concepts and
a must for internal auditors.”
Evis Kollari, Chief of Finance & Administration,
Swiss Cooperation Office Albania
3
PROGRAMME DAY 1
Fraud Investigation Techniques for Public Institutions
CHRISTOPHE
SPECKBACHER
8.30-9.00
Registration and Handout of Seminar Material 9.00-9.05
Opening Remarks from the European Academy for Taxes, Economics & Law 9.05-9.30
Welcome Note from the Chair and Round of
Introductions
Melvyn Neate, former Director of Internal Audit at HM
Revenue and Customs, United Kingdom
9.30-10.15
Preventing Corruption in Public Administration
– Best Practices
•Overview: Anti-corruption strategies in public administration
•Preventing risks and assessing vulnerable sectors
•How to guarantee transparency and access to official documents
•Whistleblower protection laws and best reporting mechanisms
Christophe Speckbacher, Head of Section, Secretariat of
the Group of States against Corruption (GRECO),
Council of Europe
10.15-10.30
Discussion Round
10.30-11.00
Coffee Break and Networking Opportunity
11.00-11.45
How to Optimise your Plan of Fraud and
Corruption Investigations
•Different types of frauds, investigations and detection methods
•Fraud indicators (red flags)
•Methodologies and procedures for a good fraud investigation plan
•Implementing useful investigation tactics
John Baker, Associate (anti-fraud/bribery), Public Sector
Group/International Funding Initiatives, Moore Stephens
LLP, United Kingdom
11.45-12.00
Discussion Round
12.00-13.15
Lunch Break and Networking Opportunity
4
Head of Section, Secretariat
of the Group of States against
Corruption (GRECO), Council
of Europe
Christophe Speckbacher is currently
employed by the Council of Europe.
He is working as a Secretariat member of the Group of
States against Corruption (GRECO), where he is Head
of Section. He has been working with various standardsetting, monitoring, technical cooperation and research
activities of the Council of Europe dealing with serious
crime such as money laundering, organised crime and
corruption since 1999. From 1996 to 1998 Christophe
Speckbacher was a collaborator of the Parliamentary
Assembly and the Cabinet of the Council of Europe on a
series of specific projects. Before that, he was a research
and teaching fellow at the University of Montpellier where
he graduated in politics, European and International Law.
JOHN BAKER
Associate (anti-fraud/
bribery), Public Sector
Group/International Funding
Initiatives, Moore Stephens
LLP, United Kingdom
John Baker is an Associate at Moore
Stephens LLP, specialising in antifraud, bribery and corruption. He sits on the Advisory
Panel for the University of Portsmouth’s Centre for
Counter Fraud Studies, on the Editorial Board for
‘Fraud Intelligence’ magazine and on the National Fraud
Authority’s Fighting Fraud Locally Steering Group. John
Baker was previously a Director of the London Fraud
Forum, an Executive member of the Institute of Counter
Fraud Specialist and project manager for the Attorney
General’s Fraud Loss Measurement Unit working party
(part of the UK government’s ‘Fraud Review’). He has
been involved in countering fraud and bribery for 18 years
having worked in a number of fraud-related roles. Prior
to joining Moore Stephens, John Baker was Partner at
Baker Tilly where he led the Fraud Solutions team and
had oversight of over 360 investigations last year. He
has also worked in KPMG Forensic, was fraud advisor to
the Chartered Institute of Public Finance, worked for the
NHS Counter Fraud and Security Management Service
and was a Fraud Manager in a central government
department. 13.15-14.15
Assessing the Best Prevention Methods for
your Institution
•Setting the tone – Roles and responsibilities
•Promoting awareness
•Who are the fraudsters?
•Fraud risk assessment
•What should Internal Audit do?
Melvyn Neate, former Director of Internal Audit at HM
Revenue and Customs, United Kingdom
14.15-14.30
Discussion Round
14.30-15.15
Monitoring and Control to Prevent and to Detect
Fraud in Public Institutions and Organisations
•Practical examples on detection of fraud
•Making it easy to report fraud
•Effective monitoring and control
•Using the best reaction mechanisms
•Best practices and lessons learnt
John Baker, Associate (anti-fraud/bribery), Public Sector
Group/International Funding Initiatives, Moore Stephens
LLP, United Kingdom
15.15-15.30
Discussion Round
JOSÉ ROGELIO GRAJAL
DE LA FUENTE
Director of Prevention
Department and Head of IT
Unit, Anti-Fraud Office of
Catalonia, Spain
José Rogelio Grajal de la Fuente
currently holds the post of Director of
Prevention at the Anti-Fraud Office of Catalonia, publiclaw institution that prevents and investigates corruption
in the Catalan public sector. He is a technical IT engineer
and criminologist, specialist in cyber criminality. Most
part of his career has been as an investigator and IT
supervisor at the Unit of Judicial Police, attached to the
Anti-Corruption Public‘s Prosecutors Office. José Rogelio
Grajal de la Fuente has participated as an expert in
several projects financed by the European Commission
(Twinning-Phare) in order to evaluate the implementation
of analysis information systems and document
management in Romania, Croatia, Slovakia and Albania.
He has also been a trainer and cooperated in several
European regional programmes on reinforcement and
consolidation of the institutional capacity for the prevention
and fight against corruption and for the promotion of the
institutional integrity in Romania, Serbia, Montenegro and
Slovakia. He has been a speaker in several seminars on
financial investigations and criminal financial systems
and development of anti-corruption mechanisms.
15.30-16.00
Coffee Break and Networking Opportunity
16.00-16.45
Fraud Risks in IT Projects
•Cyber threats
•Protecting data/intellectual property
•Prevention measures
•Practical examples
José Rogelio Grajal de la Fuente, Director of Prevention
Department and Head of IT Unit, Prevention Department,
Anti-Fraud Office of Catalonia, Spain
16.45-17.00
Discussion Round
17.00-17.45
Best Practice – Police Anti-Corruption Efforts
•Anti-corruption strategies in national police
•How to fight and investigate fraud and corruption
•Successful cases – Best practices from the Combating Corruption Team
SEBASTIAN CZERW
Head of Combating Corruption
Team, Criminal Service
Coordination Unit, Criminal
Service Bureau, National
Police Headquarters, Poland
Sebastian Czerw has been working at
the National Police Headquarters in
Warsaw since 2010. He is currently Head of the Combating
Corruption Team within the Criminal Service Coordination
Unit at the Criminal Service Bureau. Previously, he led
the Criminal Information Unit at the National Centre of
Criminal Information. Before joining this unit, Sebastian
Czerw was part of different Combating Economic Crime
Units within the polish police force since 1996.
Sebastian Czerw, Head of Combating Corruption Team,
Criminal Service Coordination Unit, Criminal Service
Bureau, National Police Headquarters, Poland
17.45-18.00
Discussion Round
18.00
End of Day One
5
PROGRAMME DAY 2
Fraud InvestigationTechniques for Public Institutions
9.00-9.05
Welcome Note from the Chair
Melvyn Neate, former Director of Internal Audit at HM
Revenue and Customs, United Kingdom
9.05-09.45
Internal Audit and Fraud: Key Trends and
Experiences of the Internal Audit Community
at the European Commission
•Audit (and anti-fraud) architecture of the European Commission
•IIA standards in relation with anti-fraud activities and their adaption in
the EC Internal Audit context – Principle and practices
•Commission decision on anti-fraud strategies and example of DEVCO
strategy
Thierry Mathisse, Head of Internal Audit Capability,
DG Development and Cooperation – EuropeAid (DEVCO),
European Commission (TBC)
09.45-10.00
Discussion Round
10.00-10.30
Coffee Break and Networking Opportunity
Workshop
10.30-12.15
Developing a Strong Counter Fraud
Culture
In this interactive workshop session you are divided into small groups.
Together you discuss how to best face fraud in order to develop a strong
counter fraud culture in your institution or organisation. The different groups
then present their results. In case of any questions our expert is ready to
give advice.
•Measuring counter fraud culture
•Challenging perceptions, changing views
•Identifying fraud and mitigating risks
•Discussion, Questions & Answers
Alan Bryce, Head of Counter Fraud, Audit Commission,
United Kingdom
12.15-13.30
Lunch Break and Networking Opportunity
6
THIERRY MATHISSE
Head of Internal Audit
Capability, DG Development
and Cooperation
– EuropeAid (DEVCO),
European Commission (TBC)
Thierry Mathisse is Head of the
Internal Audit Unit of DEVCO, the
Directorate General of the European Commission for
Development and Cooperation. It is one of the biggest
DGs of the European Commission with around 4500
staff members at Headquarters and in EU Delegations
worldwide responsible for more than 9 billion Euros
of payment per year. He has a wide experience in the
external service of the European Commission/Union as
economic adviser, permanent chargé d’Affaires and, up
to the end of 2010, Ambassador, Head of Delegation,
with responsibility as Delegated authorizing Officer.
Thierry Mathisse also served as permanent official at
the French Ministry of Finance and at the International
Monetary Fund, as well as visiting professor in George
Masson University (USA).
ALAN BRYCE
Head of Counter Fraud, Audit
Commission, United Kingdom
Alan Bryce (CIPFA) is the Head
of Counter Fraud at the Audit
Commission with a specific
responsibility for developing the
organisation’s strategic approach
to the wider anti-fraud agenda. He
is one of the principal author’s of the Commission’s
“Protecting the Public Purse - Fighting Fraud in Local
Government” national publication. Alan Bryce’s work
includes identifying and developing good practice in
managing the risk of fraud in the public sector. Nationally
he has contributed to the development of the British
Standards Institute guidance on both whistle blowing and
bribery, through membership of the review teams for both
standards. Furthermore, Alan Bryce has worked with the
National Fraud Authority, supporting delivery of local
government counter fraud activities. He has previously
been the manager responsible for external audit delivery
at a number of local government, health, police and
pension fund authorities.
MELVYN NEATE
Workshop
13.30-14.45
Assessing Fraud and Corruption
Prevention Methods
In this interactive workshop session you work in small groups. Together
you identify fraud risks and discuss different possibilities and methods of
prevention. You then present the results of your group work. In case of any
questions our expert is ready to give advice.
•Detect major fraud risks in your environment
•How to avoid those risks
•What should internal audit do to ensure effective controls
•Discussion, Questions & Answers
Melvyn Neate, former Director of Internal Audit at HM
Revenue and Customs, United Kingdom
former Director of Internal
Audit for Her Majesty’s
Revenue and Customs,
United Kingdom
Melvyn Neate has worked in internal
audit for over 30 years, leading
audit teams in the health service,
manufacturing, financial services and
banking and, until his retirement at the end of 2011, was
the Director of Internal Audit for Her Majesty’s Revenue
and Customs. He was also Head of Internal Audit (HIA) for
the Serious Fraud Office and the National Fraud Authority.
He chaired the government department’s HIA Group and
was elected as President of the Chartered Institute of
Internal Auditors in the UK and Ireland for 2010/11. He is
currently a member of the audit committee for the Office
of Rail Regulation, the economic and safety regulator for
Britain’s railways. Melvyn Neate plays an active role in the
wider Internal Audit profession and has given numerous
presentations on audit and risk management.
14.45-15.15
Coffee Break and Networking Opportunity
15.15-16.15
Case Study: Managing the Risk of Fraud
– Approach and Impact
•Prevention and detection of fraud in practice
•Protecting the Public Purse – Driving improvement in public sector fraud
in England through greater transparency and accountability
•Public sector fraud detection – National and local trends and issues
•Good practice in fraud risk management – Setting a standard,
assessing fraud risk
Alan Bryce, Head of Counter Fraud, Audit Commission,
United Kingdom
16.15-16.30
Discussion Round
16.30
End of Seminar and Handout of Certificates
“A great experience.”
Lucie Malenická, Senior Internal Auditor, Czechinvest, Investment and Business
Development Agency, Czech Republic
7
ORGANISATIONAL MATTERS
Fraud InvestigationTechniques for Public Institutions
Date of Event
3 – 4 March 2014, Berlin
rd
th
BOOKING
Fax: +49 (0)30 802080-250
E-mail: booking@euroacad.eu
Booking Number
S-753
Event Language
Phone: +49 (0)30 802080-230
For online booking please visit
our website: www.euroacad.eu
The event language is English.
Event Price
1.289,- Euro excl. German VAT (19%)
The above price covers the following:
• Admission to the seminar
• Hand-out documents
• Seminar certificate, if seminar fully attended
• Soft drinks and coffee/tea on both event days
• Lunch on both event days
Upon request you can receive a digital version of the seminar
documents after the event for 60,- Euro excl. German VAT (19%)
in addition to the seminar.
Contact
European Academy for Taxes, Economics & Law
at Potsdamer Platz, Leipziger Platz 9, 10117 Berlin
Phone: +49 (0)30 80 20 80 230
Fax:
+49 (0)30 80 20 80 250
E-mail: info@euroacad.eu
Internet: www.euroacad.eu
Your contact persons for the programme:
Regina Lüning, M. Sc. econ.
Head of Marketing and Sales
Phone: +49 (0)30 80 20 80 246
Fax: +49 (0)30 80 20 80 259
E-mail: regina.luening@euroacad.eu
Laura Hentz, M.A.
Conference Manager
Phone: +49 (0)30 80 20 80 244
Fax: +49 (0)30 80 20 80 259
E-mail: laura.hentz@euroacad.eu
(Programme is subject to alterations)
Event Location
Maritim Hotel Berlin
Stauffenbergstraße 26
10785 Berlin, Germany
Phone: +49 (0)30 2033 4410
Fax: +49 (0)30 2033 4092
E-mail: info.ber@maritim.de
Internet: www.maritim.de
Please contact the hotel directly and refer to the “European Academy
for Taxes, Economics & Law” if you wish to benefit from a limited
room availability-contingent. Of course you can always look for an
alternative hotel accommodation.
8
BOOKING
E-mail: booking@euroacad.eu
Phone: +49 (0)30 80 20 80 230
Fax: +49 (0)30 80 20 80 250
For online booking please visit
our website: www.euroacad.eu
European Academy for Taxes, Economics & Law
Phone.: +49 (0)30 802080-230
at Potsdamer Platz
Fax: Entrance: Leipziger Platz 9
E-mail: info@euroacad.eu
10117 Berlin / Germany
www.euroacad.eu
BOOKING
+49 (0)30 802080-250
BOOKING NUMBER: S-753 (DMW) 3rd – 4th MARCH 2014
Herewith we register the following persons for the European Seminar: “Fraud Investigation Techniques for Public Institutions“
Delegate 1
Ms.
Mr.
First name
Your organisation
Department
Unit
Job position
Street
Postcode / City
Country
Delegate 2
Ms.
Last name
Ms.
Mr.
Last name
Phone
Fax
E-mail
I hereby order the digital version of the
seminar documents (fee required) in addition
to the seminar.
Mr.
First name
Your organisation
Department
Unit
Job position
Street
Postcode / City
Country
Invoice Organisation
Phone
Fax
E-mail
I hereby order the digital version of the
seminar documents (fee required) in addition
to the seminar.
First name
Your organisation
Department
Unit
Job position
Street
Postcode / City
Country
Delegate 3
Ms.
Last name
Phone
Fax
E-mail
I hereby order the digital version of the
seminar documents (fee required) in addition
to the seminar.
Mr.
First name
Your Organisation
Department
Unit
Job Position
Last name
Street
Postcode / City
Country
Phone
Fax
E-mail
With my signature I confirm my registration and accept the
General Terms and Conditions as legally binding.
I herewith agree to receive further information from the
European Academy for Taxes, Economics & Law
In case of registration of more than one delegate do you prefer:
single invoice?
collective invoice?
NOTE
Only Valid with Signature and Stamp.
Place, Date
Authorised Signature and Stamp
9
European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH | Leipziger Platz 9 | 10117 Berlin | Phone +49 (0)30 80 20 80 230 | Fax +49 (0)30 80 20 80 259
Terms & Conditions for Conferences, Seminars and other
Training Courses
1. Area of Application
The following terms and conditions settle the contractual relationship between conference participants and the European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH [referred to as “European Academy for Taxes, Economics & Law” in the following]. Differing terms and conditions, as well as, other settlements and/or regulations have no validity.
2. Registration / Confirmation of Application
A registration can be made via internet, mail, fax, or email. The registration is considered granted and legally binding if not rejected by the European Academy for Taxes, Economics & Law in writing within seven (7) days after receipt of registration. The registration will be supplemented by a booking confirmation via email. Partial bookings are only
valid for seminars designed in modules.
3. Service
The course fee covers the fee per participant and course in € net, subject to current German VAT. It includes training course documents as per course description, a lunch meal/
snack and refreshments during breaks, as well as, a participation certificate.
The European Academy for Taxes, Economics & Law has the right to change speakers/instructors and to modify the course program if and where necessary while maintaining
the overall nature of the course. All registered participants will be notified in case of a course cancellation due to force majeure, due to speakers’ preventions, due to troubles at
the chosen location or due to a low registration rate. Course cancellation notification due to a low registration rate is issued no later than two (2) weeks before the course date.
Course fees are reimbursed in the cases listed above; however, reimbursement for travel expenses or work absenteeism is only granted in cases of intention or gross negligence
by the European Academy for Taxes, Economics & Law. Any reimbursement of travel expenses are to be considered as an exceptional goodwill gesture and form no future general obligation. In case of disturbances and/or interruptions, the European Academy for Taxes, Economics & Law commits itself to solve or limit any problems that might occur
in order to maintain and continue the course as planned.
4. Payment Date and Payment, Default of Payment
Payment of the course fee is payable immediately upon receipt of invoice. Where payment is not received or lacking clear assignment to a participant prior to commencement of
the course, the European Academy for Taxes, Economics & Law may refuse the relevant participant’s participation in that course. The course fee, however, is still due immediately and can be claimed as part of a dunning procedure or legal action. In accordance with BGB §247 (1), in case of default of payment within the stipulated time period, default
interest on arrears of at least 5% above the ECB base rate is due and payable. The European Academy for Taxes, Economics & Law can claim higher damage for delay if and
where proven. Equally, the participant may prove that a damage has not occurred or has had less effect than estimated by the European Academy for Taxes, Economics & Law.
Payment shall be made by cashless bank transfer; cash or cheques will not be accepted. The European Academy for Taxes, Economics & Law is not liable for any loss of means
of payment. The participant may only offset such claims against the European Academy for Taxes, Economics & Law’s as are undisputed, legally recognized or recognized in
writing by the European Academy for Taxes, Economics & Law. The right of retention is only acceptable in accordance with a counterclaim based on the same contract.
5. Cancellation
Cancellations need to be issued in writing. Cancellation by the participant will be subject to cancellation charges as follows:
• 30 days or more prior to commencement of the course: service charge of 80,00 € net, subject to current German VAT, payable immediately, course fee will be reimbursed,
• two (2) weeks to 30 days prior to commencement of the course: 50% of course fee net, subject to current German VAT, payable immediately,
• non-attendance or cancellation less than two (2) weeks prior to commencement of the course: 100% of course fee net, subject to current Germany VAT, payable
immediately
The European Academy for Taxes, Economics & Law gladly accepts without additional costs a substitute participant nominated in case of a cancellation if the substitute participant is registered at least three (3) days prior to the commencement of the course. Neither cancellation of a specific module/part of the course or substitution per module/per
day is possible.
6. Copyright
Seminar/course documents are protected by property rights and may not be duplicated, processed, amended, circulated or published in any other way without the written consent of the European Academy for Taxes, Economics & Law. The European Academy for Taxes, Economics & Law reserves all rights.
7. Liability
All seminars and courses are prepared and presented by qualified speakers and instructors. The European Academy for Taxes, Economics & Law accepts no liability for the upto-dateness, correctness and completeness of the seminar documentation, as well as, presentation of the seminar.
8. Applicable Law, Place of Jurisdiction, Place of Performance
All cases shall be governed and construed in accordance with German law to the exclusion of the UN Sales Convention. As far as legally admissible, place of performance and
place of exclusive jurisdiction shall be Berlin, Germany.
9. Data Protection
The European Academy for Taxes, Economics & Law protects personal data by taking appropriate protection measures. For the purpose of optimization of the product and service portfolio and according to the regulations of the data privacy laws, it stores and processes person-specific data on the training participants. Hence, all European Academy
for Taxes, Economics & Law website hits are registered. All personal data will, in accordance with the law, be used for documentation requests, placed orders or other enquiries
in order to send information out by post.
The European Academy for Taxes, Economics & Law will, in accordance with the law, inform participants by email about special offers that resemble previously booked seminars. If and where personal data needs to be transferred to countries lacking appropriate data protection schemes, the European Academy for Taxes, Economics & Law shall
grant alternative adequate protection. Furthermore, the European Academy for Taxes, Economics & Law will use personal data as far as participants have granted respective
permission. When collecting personal data, the European Academy for Taxes, Economics & Law will always ask for permission regarding email information about offers. The
participant may, at any time, express their objection to data collection for the purpose of advertisement or address via email or fax. Any data provided to the European Academy
for Taxes, Economics & Law will be processed for reservations and bookings, as well as, for information about other seminars. Names and company names will be published in
a participants’ list and forwarded to the mailing company.
10