With a fraud suspicion the case can often still be steered — if you are involved early
Fraud cases rarely begin with an arrest and often with an audit or an invitation from the FIOD (fiscal investigation service). It is precisely then, before the charge, that there is still room to steer.
What counts as fraud
Fraud is an umbrella term: forgery (art. 225), benefit and subsidy fraud, invoice and expense fraud, healthcare fraud and bankruptcy fraud. The common thread is deception with a document or declaration.
The heart of every fraud case is intent. A mistake, sloppy bookkeeping or a civil dispute is not yet an offence. We make that distinction firmly.
Intent is the core
Without intent to deceive there is no fraud. The OM likes to infer intent from the outcome, but a mistake, an unclear arrangement or defective bookkeeping is something other than deliberate deception.
We build the defence around the absence of intent and the often civil character of the underlying dispute.
FIOD, audits and the early stage
The FIOD and special investigation services work thoroughly and at length. You often know of an investigation before there is a summons. In that stage we can enter into talks with the OM, submit documents and influence the direction.
We assist you with interviews, searches and data demands, and ensure you make no avoidable mistakes.
Duty to cooperate and the right to remain silent
As a taxpayer you have fiscal cooperation duties, but as a suspect you have the right to remain silent. In a fraud investigation those two run into each other.
We guard that boundary closely, so that you do not unwittingly supply evidence against yourself.
Special forms: bankruptcy, subsidy and healthcare
Bankruptcy fraud (prejudicing creditors), subsidy and healthcare fraud each have their own evidential questions and supervisory bodies. Administrative norms and criminal law often play out at the same time.
We know that interplay and prevent an administrative difference of opinion from being unnecessarily treated as an offence.
Dismissal, settlement or disposal without a hearing
Precisely in the early stage a dismissal (sepot), a settlement or a disposal without a public hearing is possible. That can prevent a summons — and the publicity that comes with it.
The earlier we are involved, the greater that room. We actively seek dialogue with the public prosecutor.
Confiscation, disqualification and future
In large-scale fraud, in addition to a sentence there is the threat of confiscation of criminally obtained gains and sometimes a civil-law director disqualification. A conviction affects your VOG and your position as an entrepreneur.
We defend on the criminal case as well as on the confiscation claim, and keep your reputation and future in view from the outset.
When to call us
- The FIOD or an investigation service has made contact
- There has been a search or a data demand
- You have been invited as a suspect for interview
- The Tax Administration, municipality or UWV reports a criminal follow-up
- A seizure has been made or a confiscation claim announced
- You have received a summons or a settlement proposal
Frequently asked questions
I only made a mistake. Is that fraud?
Fraud requires intent to deceive. A mistake or unclear arrangement is not that. We build the defence around the absence of intent and the civil character of the dispute.
Can I prevent the case from coming to a hearing?
Sometimes. In the early stage a dismissal, settlement or disposal without a hearing is possible. The earlier we are involved, the more room there is.
Must I cooperate with the audit?
There is a boundary between fiscal cooperation duties and your right to remain silent as a suspect. We guard that boundary, so that you do not unwittingly supply evidence against yourself.
The amounts are high. What do I risk?
In large-scale fraud there is a threat of imprisonment and confiscation of criminally obtained gains. We defend on both the criminal case and the confiscation claim.
What exactly is forgery?
The deliberate false drawing up or falsification of a document intended to serve as evidence, with the aim of using it as genuine. If that aim is lacking, the accusation does not hold up.
I am a director. Do I risk a disqualification?
In serious fraud or bankruptcy fraud a civil-law director disqualification can be sought. We mount an independent defence against that alongside the criminal case.
Will my case become public?
A disposal without a hearing often prevents publicity. Where possible we steer towards a discreet handling.
Does this affect my VOG?
A fraud conviction weighs heavily on a VOG application, particularly for financial positions. We keep that interest in view from the outset.