Source: Cruzeiro do Sul Online - Sorocaba / SP - 17/08/2010

A task force composed of agents from São Paulo and Rio Grande do Sul will carry out this Tuesday (17th) "Operation Anhanguera" with the purpose of dismantling a gang specialized in setting up tax evasion schemes in purchase and sale operations of alcohol in both states. The action is being conducted by the Federal Police Station, the Special Action Group to Combat Organized Crime (Gaeco) of the Public Ministry, by the Regional Attorney of the State, all of Campinas, as well as by the São Paulo State Finance Department.

In São Paulo, 10 arrest warrants will be executed in the municipalities of Campinas, Piracicaba, Tietê and Charqueada. The operation also involves the execution of 7 search warrants and judicial seizures in the State, in the cities of Embu, Tietê, Campinas, Piracicaba and Charqueada and 2 administrative seizure warrants in the municipality of Ibaté. In Rio Grande do Sul, where the main clients of the scheme are located, 18 search warrants and judicial seizures will be executed, 15 in establishments and 3 in homes.

About 120 public agents participate, including police, prosecutors, prosecutors and inspectors. Judicial seizure of trucks and automobiles belonging to individuals and companies involved in the scheme will be carried out to ensure the recovery, even if partial, of the damage caused to public assets.

The main device used by fraudsters was the use of bridge companies or intermediaries formed by interposed partners or “oranges” (in one case even a person who had already died), with the double purpose: 1) to hide the identity of the hydrated alcohol supplier, described in the tax documents as "alcoholic distillate", in operations apparently not subject to tax (deferred ICMS); 2) transfer spurious tax credits to client companies.

In these operations, the bridge companies, also known as tax “Trojan horses”, received hydrated alcohol in a degree higher than 90º, suitable for use as fuel, but the tax documents fraudulently classified the product as an input for the manufacture of beverages. (heading 2208 of the Brazilian Merchandise Nomenclature (NBM / SH). This artifice allowed the supplier plant not to pay the ICMS related to the operation.

The intermediary companies simulated the sale of alcohol, in taxed transactions, to several customers, most of them in Rio Grande do Sul, transferring tax credits to them. The operations were invariably declared to the tax authorities but not paid, causing millions of reais in taxes to be entered in the State's Active Debt, without any prospect of payment.

There was a real operation, between the plant and the client company, masked by the bridge company and two - and sometimes three - simulated operations, due to the latter's intervention in the process, acting only as a simple issuer of tax documents. About 5 tank trucks were loaded daily at the supplying plant.

The people against whom an arrest warrant was issued are those who, from the perspective of the investigation carried out by the task force for 1 year, are part of the gang that controlled the scheme for buying and selling alcohol through bridge companies, and who also used commercial companies, including a small supermarket, in favor of which the client companies made payments for the alcohol received. All of these people will be accused of conspiracy.

Only in the bridge companies have been drawn up to the present Notice of Infraction, requiring ICMS, in updated amounts, of R $ 122.203.130,06 (June / 2010). Adding to this amount the fine applied, the amount due is of the order of R $ 220 million. However, the tax requirements that will be imposed on the supplying plant should be added to this amount, as it has simulated the sale of a product taxed as non-taxed, as well as on client companies, which will increase the total tax credit to approximately R $ 280 million. .

Based on the investigation carried out by the task force, as well as the results to be obtained as of this Tuesday, the Regional Attorney of Campinas will endeavor to redirect the amounts registered in the Active Debt of the State to the true controllers of the tax evasion scheme , so that they are responsible, with their personal assets, for the losses caused to public assets.

Source: AI Finance Secretariat of SP