Operation 'Copernicus'

• The organization was directed from Alicante, extending its radius of action through eight Autonomous Communities, and had an entire network of companies and collaborators, including instrumental companies and front men, who carried out everything from logistical and commercial work, to the issuance of invoices and collection. to end customers
• The product distributed to gas stations bypassed the necessary quality controls and, by changing its composition, the scheme managed to avoid paying the Hydrocarbon Tax, in addition to not paying the VAT passed on to its clients to the Public Treasury.
• 43 arrests were made, with 90 companies and 100 individuals from various countries investigated, as well as 19 searches in offices and private homes 
• Properties, high-end vehicles and luxury objects, more than a hundred bank accounts and cash have been seized from an organization that could have defrauded close to 11 million euros

May 13, 2020 .- The Tax Agency has completed an extensive investigation carried out for more than a year that has allowed the dismantling of a complex fraud organization in the hydrocarbon sector that acquired in various countries of the European Union automotive diesel slightly modified in its composition to avoid community tax controls. This product was finally sold in various CCAA to 'low cost' or 'white label' service stations, with a double tax benefit: the non-payment of the Hydrocarbon Tax thanks to the adulteration of the product, and also the VAT, not paying the tax passed on to its clients. All this from a business structure that included a large number of instrumental companies and front men.

The National Customs Inspection and Investigation Office of the Tax Agency (ONII) began the operation, called 'Copernicus', in 2018, under the direction of the Investigative Court number 2 of Orihuela (Alicante), although in sight Based on the facts revealed during the investigation, the case is transferred to the National Court, which is currently continuing the investigation, with the Anti-Corruption Prosecutor's Office also participating.

Opaque and modified diesel

The organization was especially established in the province of Alicante, where its management was located, although its action extended to eight Autonomous Communities: Valencian Community, Catalonia, Aragon, Galicia, Andalusia, Murcia, Castilla La Mancha and Navarra.

To develop its organized fraud activity in the hydrocarbon sector, it acquired products in other EU member states with characteristics practically identical to automotive diesel, but specially designed to be able to circulate to Spain outside of tax control procedures. community, so that they were received in our country in an opaque way.

Once the product was already in Spain, the plot distributed the diesel to 'low cost' service stations without having paid the Special Hydrocarbon Tax. Tax avoidance allowed them to acquire a very advantageous position in the market by being able to offer very competitive prices. At the same time, the organization took over the VAT charged and collected from clients, instead of paying it to the Public Treasury.

To achieve this, the organization had an entire network of companies and collaborators that met the different needs of the business: companies billing the product and receiving the money in other member states, instrumental companies to issue invoices and collect from end customers, national and international transport companies, unloading facilities, supply of additives and flavorings, as well as an entire network of salespeople , also counting on several front men to hide those truly responsible for the activity.

Circumvention of quality controls and threats

To achieve the organization's goals, the product circulated under the cover of circulation documents with false recipients, or with incomplete data to avoid being located. In addition, it was received in facilities outside the hydrocarbon distribution control system and, from there, the product was distributed to service stations.

The use of this type of facility also means that the product is not subject to the quality controls of its technical specifications, and its continued use may even cause damage to the vehicles that refuel at the service stations from which the service is made. final retail distribution, with consequent consumer fraud. In fact, the plot even used flavorings to give the product the appearance of normal quality diesel.

Furthermore, the organization did not hesitate to use coercion and threatened violent actions to achieve its objectives, even going so far as to go to the well-known organization 'Hell's Angels', considered internationally as a true criminal organization. .

Stops and searches

The investigation extends to more than 100 natural persons from various countries (Spain, Poland, Estonia, Bulgaria, Romania, Lithuania and Armenia), as well as 90 Spanish legal entities and other EU member states (Estonia, Czech Republic, Portugal, Bulgaria, Austria, Germany, Denmark, Malta and Lithuania).

Within the framework of the investigation, various entry and search actions were carried out in up to 19 offices, facilities and private homes, in which more than 150 officials from the Tax Agency participated, both from Customs Surveillance and from the Customs and Excise inspection. and the Computer Audit Units.

43 people were arrested, 10 of them were ordered imprisoned, and nearly 300,000 euros in cash were seized, in addition to real estate, more than a hundred bank accounts, high-end vehicles and luxury objects.

All actions have been coordinated by the ONII, with the Alicante Customs Surveillance acting as judicial police and officials specifically designated for judicial assistance.

Currently, work continues to finalize the investigation and definitive quantification of the tax fraud committed, which investigators place at a minimum close to 11 million euros. As it is a judicial case with extensive international ramifications, an international judicial cooperation file has been opened within the framework of Eurojust, and several European orders have been processed to investigate money movements and seizures of bank accounts abroad. 

Filming of operation (to download the video you must enter the following web address):

https://we.tl/t-QM1o3wrLlg