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This study provides information on the Dutch criminal and administrative systems, and about the way in which the Netherlands protects the financial interests of the European Community. The first part of this bo ok consists of an overview of the Dutch criminal system by introducing its main participants: the judge, the public prosecutor, the police and the lawyer. Special attention is paid to administrative and penal sanctions. The second part examines the role of customs, the special enforcement agencies, the police of the Ministry of Justice and the Ministry of Agriculture involved in the fight against EC fraud, and the difficulties arising from administrative and judicial co-operation while protecting the financial interests of the EC.