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European Parliament Brussels, 5 May 2008
United against fraud ! European Parliament Brussels, 5 May 2008
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United against fraud ! Federal Public Service Finance, Belgium
Mr Frank PHILIPSEN Special Tax Inspectorate Administrator « Struggle against fraud » Mr Yannic HULOT OCS carousel – VAT fraud Unit Fiscal coordinator 20/05/2019
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Organised / Classical VAT fraud
Between 3000 and 4000 protagonists / millions of economic operators 8 basic typologies /diffused fraud, hundreds of typologies Possible drastic reduction / difficult to apprehend Organised 30% / 70% Classical 20/05/2019
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Organised and classical (2002)
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Not suited to the fight against organised VAT fraud !
Point-to-point contacts Requests – answers Delays Lost with routine investigations No or few risk analysis Not structured data Each country busy with its own prejudice 20/05/2019
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Analysis of the SCAC-forms received by Belgium (4Q07)
235 requests Average amount EUR (max. evaluation) 85 requests classified as “no fraud” (=> 0) 20/05/2019
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Repartition of the damage
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Some statistics (Belgian scac’s 4Q07)
MOY EUR P25 = 0 EUR P50 = EUR P75 = EUR P90 = EUR 20/05/2019
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Targeting organised fraud!
Eurocanet Scac’s 20/05/2019
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New concepts (born with the idea of the Eurocanet)
Central network (Star network) Spontaneous Between anti-fraud Units Targeting Risk analysis, risk analysis « a priori » Structured exchanges « European spirit » European vision 20/05/2019
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Risk analysis « a priori »
What to send ? What to ask ? Where are the biggest dangers ? Which protagonists ? Which companies ? Which typologies ? Which countries involved ? ... 20/05/2019
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Which methods ? The matching or « cross-checking data » !
Find your « missing traders » Know where they are buying from Indicators about fraud (activity, places, roads, …) Evaluate the fraud The profiling (data mining) Identify quickly : Buffers, profit takers, crossed invoicers and conduit companies to put on monitoring 20/05/2019
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Pol / Just PRIORITY TO ATTACK BIG FISCAL AND FINANCIAL FRAUD
GOVERNMENTAL DECLARATIONS BUDGET CONTROLS NATIONAL SAFETY PLANS NOMINATION OF SPECIFIC SECRETARIES OF STATE COOPERATION AGREEMENTS FINANCE WITH JUSTICE AND POLICE MINERAL OIL FRAUD CAROUSEL FRAUD BIG SCALE FRAUD SOCIAL FRAUD CREATION OF MULTI-DISCIPLINAR SUPPORTING UNITS TRANSFER OF SPECIALISED FISCAL OFFICERS TO PUBLIC PROSECUTOR’S OFFICE LABOUR AUDITOR’S OFFICE CENTRAL ANTI-FRAUD POLICE SQUAD FINANCIAL INFORMATION UNIT DEPARTMENT OF SOCIAL AFFAIRS 20/05/2019
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Law enforcement 1. imperative monthly VAT return in sensitive sectors
2. approach abusive transactions in the VAT field 3. joint liability tax payer 4. joint liability administrators 5. possibility to close enterprises 6. reject deduction if concerned by carousel fraud 7. simplification of seizure measures 8. increasing of criminal penalties to € 9. specific preventive money laundering indicators intervention of strawmen atypical activities in sensitive branches important increase of turnover and financial operations irregularities on invoices … 20/05/2019
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Evaluation Bottom-up method based on : Cross-checking
Profiling data mining 20/05/2019
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Organised VAT fraud - Evolution
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Missing traders each quater
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Eurokey before IC acquisition communication of this key to the seller
buyer asks a valid key to his CLO concerning a well defined operation (treshold - sector) communication of this key to the seller supplementary proof of the IC character nevertheless no definitive validity in any case opportunity for seller to inform upon his CLO possibility to cross checking in real time by specialised anti-fraud units in both countries informed by their CLO few administrative formalities (estim keys/year/27MS) will only be asked by bona fide traders 20/05/2019
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THANK YOU ! 20/05/2019
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