Financial intelligence unit at Europol Participation of the National Tax and Customs Administration and its predecessor, the Tax and Financial Control Administration, in the work of the European Union Agency for Law Enforcement Cooperation

Aim: To give an overview of the cooperation between Europol and the National Tax and Customs Administration. Methodology: The different areas of cooperation are presented by the authors based on the review of the available documents, the factual examination of the data and the experiences of conversations with liaison officers. Findings: The National Tax and Customs Administration and its legal predecessor, the Hungarian Customs and Financial Guard, have been participating in the work of Europol since 2002. During this period, it was constantly present with liaison officers in joint tasks. NTCA’s financial officers and investigators try to make full use of the support provided by Europol, but at the same time, given the global nature of serious international and organised crime, it is necessary to constantly examine the further possibilities inherent in cooperation. Value: The article adequately reviews and presents the relationship between the HCFG, later the NTCA and Europol, as well as the strategic and practical results resulting from it. During the interviews with the liaison officers, the authors got to know the practical aspects of the cooperation in depth and presented them in this article.