Tax fraud among 45% of Super de Boer franchisees
On 11 November 2016, the Gelderland District Court, Arnhem location, sentenced various former Super de Boer franchisees to community service and fines for tax fraud. They were found guilty of skimming amounts of money from the cash register, so that those amounts remained outside the administration and therefore no tax was paid on them.
During an investigation by the Tax and Customs Administration in May 2008, it was found at a Super de Boer franchisee in Ede that negative round amounts were regularly entered in its cash register. These negative amounts were no longer included in the turnover according to the cash register files because they had been deducted from this. The Tax and Customs Administration then conducted further investigation into previously conducted due diligence at 64 other Super de Boer franchisees. This showed that the same fraud method was used in three cases. Subsequently, the Tax and Customs Administration requested the cash register files of all 240 franchisees for 2006 and 2007 from Super de Boer Winkels BV. After an analysis thereof, the Tax and Customs Administration concluded that probably 45% of these entrepreneurs skimmed off their turnover in a similar way. Subsequently, after consultation between the Tax and Customs Administration, the FIOD and the Functional Public Prosecutor’s Office, it was decided to criminally investigate the main suspected fraudsters. Ultimately, four people were actually prosecuted and convicted.
See District Court of Gelderland 11 November 2016, ECLI:NL:RBGEL:2016:6163, ECLI:NL:RBGEL:2016:6164 and ECLI:NL:RBGEL:2016:6165
mr. AW Dolphijn – Franchise lawyer
Ludwig & Van Dam Franchise attorneys, franchise legal advice.
Do you want to respond? Go to dolphijn@ludwigvandam.nl
Other messages
Article Franchiseplus: “Franchisors participate in franchisees” – dated June 3, 2020 – mr. AW Dolphin
Franchisors are increasingly participating in the franchisee's business. There are several benefits for both the franchisee and the franchisor.
Article The National Franchise Guide – “Corona discount on rent” – dated June 2, 2020 – mr. AW Dolphin
If a rental property is obliged to be closed due to corona, there may be a right to a rent reduction, according to the Northern Netherlands court.
Article Franchise+ – Franchisees enjoy the same protection as employees and commercial agents with regard to a non-competition clause – dated 7 May 2020 – mr. RCWL Albers
It often happens that, especially by franchisees, the validity of a post-contractual non-compete clause is considered too lightly.
The support agreement for the Retail sector in this Corona crisis – dated 15 April 2020 – mr. K. Bastian
On April 10, 2020, the Ministry of Economic Affairs, together with a number of landlords, retailers and banks, reached a support agreement.
Court rules that corona crisis does not constitute force majeure – dated April 10, 2020 – mr. AW Dolphin
If payment cannot be made due to a decrease in income, then there is not always a force majeure situation.
Important information for directors of franchisees associations: Online meetings and decision-making in times of corona – dated April 10, 2020 – mr. J. Strong
Emergency law provisions for legally valid decisions without physically meeting within the association structure.