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
Column Snack courier no. 8: “With 7 steps you comply with the privacy law”
Much has already been written about the General Data Protection Regulation (GDPR). The law has been applicable since 25 May, but many companies have not yet had their privacy policy in order.
Forced to switch to a different franchise formula at the existing location?
If a franchise formula ceases to exist, for example if it is incorporated into another organization, the question may be whether the franchisee is also obliged to be incorporated into
Column Franchise+ – 50 percent more franchise lawsuits
The 2018 Legal Franchise Statistics published by Ludwig & Van Dam Advocaten shows that there has been a 50% increase in the number of judgments in court cases rendered in 2017 compared to
A closer look at the intention to introduce franchising legislation
On May 23rd, State Secretary Mona Keijzer informed the House of Representatives about the imminent franchise legislation. The National Franchise Guide previously published this article.
Consumer Protection Applies to Franchisee
The consumer enjoys broad protection on the basis of the Civil Code.
Update Franchise Law
On 23 May 2018, the government indicated that it would prepare a legal regulation that creates a framework for four sub-areas of cooperation between franchisors and franchisees that are crucial