National Threat Assessment 2008. Organised Crime - Politie

Table 6
Misuse of companies in 2000, 2002 and 2004 (absolute numbers)
2000 2002 2004
Company liquidations discharged 3,758 3,948 5,939
of which: Criminal damage 380 340 359
of which: Shell companies, dubious activities 114 88 133
Source: CBS (Statistics Netherlands), Statline
The Hugo Sinzheimer Institute 39 calculated a higher estimate for the number of
liquidations involving criminal acts. For 2004 the institute estimated the number
to be more than twice the number calculated by CBS. According to the institute,
the explanation for this difference is that CBS only included the cases where
the liquidator undertook some form of action according to the files. However,
liquidators often take no action if there is no more income to be obtained from
the assets. The number of legal entities incorporated with the intention of
harming creditors is indicative of the number of VAT carousels that are set up
in the Netherlands. The relatively limited number assumed for 2004 is in line
with the observation by experts that the damage caused by the VAT carousel
is relatively limited as far as the Netherlands is concerned.
It should also be added that the number of bust-out companies alone is not
an absolute measure of the number of VAT carousels in which the Netherlands
is involved in one way or another, as the bust-out companies may also be
registered in any other EU country. The transit function of the Netherlands
causes it to contribute to the damage in other countries. When a real flow of
goods is involved, this role does not damage the Dutch transport sector; it even
generates financial profits. In 2006 the Tax and Customs Administration and
FIOD-ECD handled 21 cases of VAT fraud, which had resulted in a tax loss of
over 39 million euros and a total loss of almost 120 million euros 40 .
Excise fraud
Only a few figures are available on excise fraud. Based on Customs seizures,
however, cigarette smuggling does not appear to be in decline. Compared to
2005 the number of cigarettes seized was even higher in 2006 (2005: 107
million; 2006: 116 million). Most of the cigarettes are intended for the UK
39
The Hugo Sinzheimer Institute is part of the Faculty of Law of the University of Amsterdam.
It conducts research in the field of employment law.
40
These figures resulted from debts remaining after the fraudulent liquidation of a ‘bust-out
company’, for example.
100 National Threat Assessment 2008 – Organised crime