Investigations stemming from the Independent Anti-Corruption Authority's findings on journalist Makarios Drousiotis' book Mafia State are continuing on two separate tracks.
A five-member team of independent criminal investigators is examining the Authority's report and the material gathered during the preceding inquiry conducted by the Authority's inspection officers. The report and all evidential material were forwarded to the Attorney General in accordance with legal provisions, while the report was also sent to the Tax Commissioner for separate action under a different provision of the law.
Tax committee reviewing findings
According to information obtained by Politis, following receipt of the material by the Tax Department, a three-member committee was appointed to handle the matter.
The committee has already completed an initial review of the report, which is approximately 3,000 words long.
According to the newspaper's information, the report contains issues that will be examined further under tax legislation. More specifically, indications were identified that point to the possible commission of tax-related offences.
A source told Politis that the three-member committee is expected to meet again towards the end of August, after the summer holiday period, to draw up the programme of actions that will be followed during the tax audits.
Anastasiades and associates expected to be examined
According to Politis, the tax investigation is expected to focus on former President Nicos Anastasiades, members of his family, partners and associates linked to his law firm.
Individuals named in the Anti-Corruption Authority's findings are also expected to be examined, although this does not necessarily mean evidence will emerge establishing tax offences against all of them.
As part of the investigation, all references relating to financial sums and possible money flows are expected to be examined in detail.
What happens next?
One of the key questions is what happens after the tax audits linked to the Anti-Corruption Authority's findings are completed.
Legal sources told Politis that a tax investigation does not necessarily have to be linked to any criminal offences currently under investigation.
Should tax offences be identified involving individuals or legal entities, a separate court case could be filed.
In such a scenario, if the team of criminal investigators recommends criminal proceedings in relation to Mafia State, the two cases could potentially be heard in parallel.
At the same time, legal provisions would also permit the preparation of a single indictment incorporating both tax-related charges and any other alleged offences.
New powers
The report notes that the previous Parliament approved legislative amendments requiring the Independent Anti-Corruption Authority to inform the Tax Commissioner whenever it identifies possible involvement of an official or public officer in suspected corruption offences.
The Income Tax Law was also amended, allowing the Tax Commissioner to carry out tax audits when the Authority submits a report containing findings relating to a public official's possible involvement in wrongdoing.
Seven officials expected to be investigated
Following the Anti-Corruption Authority's findings on Mafia State, seven officials are expected to be investigated by the Tax Commissioner:
- Former President Nicos Anastasiades
- Former Deputy Attorney General Rikkos Erotokritou
- Former District Court President Haris Solomonides
- Former Agriculture Minister Nicos Kouyialis
- Former MP Giorgos Varnava
- Former head of the anti-money laundering unit Eva Rossidou Papakyriakou
- Former senior police officer Ioannis Sotiriades
