the EU is facing and fighting this problem in co-operation with non-EU countries. Four experts from leading EU institutions20 introduced recent trends and developments of VATfraud in the EU and other forms of money laundering. Also, participants expanded their knowledge of EU legislation in relation to VAT fraud. Financing of Terrorism From 17-19 September, the Mission, together with the US Embassy, organized training on the investigation and prosecution of the financing of terrorism. Participants comprised Serbian law enforcement, prosecutors and custom officials. The three-day course provided fundamental tools to identify, investigate and prosecute groups and individuals linked to terrorism. The training aimed at strengthening Serbia’s ability to prevent and combat all transnational terrorist activities at both the local and international levels. Anti-Corruption From 18-21 February, the Mission organized tailor-made training on basic accounting for the core group of 25 economic crime investigators and two prosecutors from the MoI. The training covered topics such as bookkeeping documents and basic principles for reading financial statements. This was the first of a series of activities implemented in 2014 for this core group as part of the project “Enhancing capacities of the Serbian police to fight corruption”, financed by the Norwegian Government. The project aims to help fight corruption by supporting the MoI’s CID in enhancing its investigation capacities. The activities of this project were organized as follows: • From 3-4 March, the Mission organized training on privatization and bankruptcy in Serbia for the core group. The course, delivered by local experts engaged by the Mission, provided participants with an overview of Serbia’s privatization processes, the work of the privatization agency, examples of successful and unsuccessful privatizations in Serbia and the role of the Bankruptcy Supervision Agency. • From 1-2 April, the Mission organized a seminar on tax fraud investigation for the core group. The course aimed to improve participants’ skills for detecting money laundered using tax havens and conducting forensic accounting, both vital investigative techniques in the fight against corruption. • From 23-24 April, at a two-day seminar, the group was given an introduction on how to exploit criminal intelligence and operational analytics in complex criminal investigations. Additionally, two police experts and one prosecutor from the Norwegian Oslo Police District shared their expert advice, especially highlighting the need for close co-operation between police and prosecution. • From 7-8 May and from 27-29 May, the Mission organized two parts of the tailor-made course on bank documentation for the core group. The training focused on enhancing their theoretical knowledge in areas relating to bank documentation. • From 19-20 June, the Mission organized a progress evaluation event for the core group. The event was aimed at determining capacities already developed so as to adjust future activities. The seminar was also used for delivering a detailed presentation on trusts in foreign jurisdictions. 20 102 Europol (the European Union’s law enforcement agency), Eurojust (the European Union's Judicial Cooperation Unit) and Eurofisc (an EU network of national officials to detect and combat cross-border VAT fraud).

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