Fight against tax fraud. The organization investigated was the most important in Spain in irregular distribution of computer components and electronic consumables. There have been 16 detainees and more than fifty bank accounts have been frozen. Several of the organization's main wholesale clients would have participated in the massive commission of fraud.

15 July 2009. Yesterday the Tax Agency dismantled an organization dedicated to VAT fraud, known as carousel fraud, which had defrauded at least 62 million euros since 2006. The operation, known as 'Revival' was the result of investigations coordinated by the National Fraud Investigation Office (ONIF) in cooperation with Inspection and Surveillance teams in Catalonia, Valencia, Aragon and Madrid.

The operation saw six addresses belonging to companies and individuals in Madrid, Valencia and Barcelona searched, with valuable documentation and computers seized and their content is currently being analysed. Furthermore, 16 people were arrested and measures adopted to confiscate access to more than fifty bank accounts.

The organisation investigated was the most important at the time in Spain in terms of VAT fraud in relation to computer components and electronic consumables. The organisation had created a complex network of shell companies that it used for a wide variety of different purposes, with a view to hiding its illegal activities. More than thirty figureheads and companies in Romania, Bulgaria, Cyprus and Malta were also detected.

The head of the organisation was a Valencia local with links to this type of fraud dating back some time who has a criminal record, employing several women who he gave instructions to ensure he could not be located. To this end, he used aliases and claimed to work for non-existent companies that were theoretically controlled by figureheads recruited from people declared insolvent.

It is known that several of the organisation's main wholesale customers knowingly participated in the mass fraud. These wholesalers are suppliers of other companies known as "hardware integrators", i.e. those responsible for mounting and marketed cloned computers. A number of these companies were searched as part of the operation.

These companies benefited from the fraud as they acquired the product at prices well below the market price to avoid paying VAT, which they did not pay at any point of the process of buying and selling between societies. This competitive advantage allowed them market products at prices well below the actual price. The fraudulent sales took place across several European countries, with a view to circumventing them being monitored.

The investigations, which lasted for more than a year, began when it was detected that an elderly man obtained large quantities of cash through a real-estate company he owned. All these activities were carried out under the direction of Court number six of Zaragoza.