Extradition and problems north of the border

Gavin McFarlane of Dechert and London Guildhall University

Extradition for fiscal offences

Those practising in the field of financial fraud should be aware of the following UK statutory instrument, which came into effect on 16 May 2001. Its title is the European Convention on Extradition (Fiscal Offences) Order 2001 (No. SI 2001/1453). It updates the references in domestic legislation to the European Convention on Extradition, and the member states which are party to it. States which have become party to the protocol are Albania, Belgium, Bulgaria, Croatia, the Czech Republic, Estonia, Latvia, Lithuania, the former Yugoslav Republic of Macedonia, Malta, Romania, the Russian Federation, Slovakia, Slovenia, and the Ukraine. The order also refers to the reservations and declarations made by those states. It is a fundamental piece of legislation on the ability to extradite for fiscal fraud in the European states which are party to the convention.