Serious Fraud Investigations and Prosecution Defence

Practice Overview

VAN LEEUWEN LAW FIRM – SERIOUS FRAUD INVESTIGATION & PROSECUTION DEFENCE assists clients with criminal matters, administrative supervision and enforcement cases, and internal and external investigations. Cases involving accusations of fraud, bribery, money laundering, corruption or violations, financial mismanagement, of international sanctions seriously disrupt a client’s operations and damage their reputation. At a client’s request, MR. BAS A.S. VAN LEEUWEN (LL.M., ESQ.) can conduct internal investigations, advice, litigate and negotiate with regulators and the Public Prosecution Service. The attorney delivers swift solutions that address the underlying problems for urgent matters. Sometimes, his clients are injured by non-compliant conduct; sometimes they find themselves accused of the same.

What is Fraud?

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There is no universal definition of fraud in law and definitions and scope what constitutes fraud vary from one jurisdiction to another. There are three main categories of fraud that affect organizations: Asset misappropriation, which involves the theft or misuse of an organisation’s assets.  Fraudulent statements usually in the form of

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FRAUD OFFENCES

Private Automatic Branch Exchange Fraud

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A substantial increase in your telephone bill is an indication your company could be the victim of Private Automatic Branch Exchange (PABX) fraud. Detailed billing will assist in identifying any potential unauthorised calls, usually International calls but they can also be National telephone calls. Another indicator is where customers trying to dial, in or employees trying to dial out, find that the lines are always

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Phone Fraud

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Telephone fraud involves criminals contacting you by phone (vishing) or by text (Smishing) pretending to be your bank, credit card issuer, utility company or often a computer company. During the conversation they will try and trick you into giving personal, banking or security information. Fraud perpetrators may also convince you to make a money transfer to them or inform you that you have won a

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Email Fraud

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Email fraud (“Phishing”) involves fraud perpetrators making contact by email and can take a number of forms. The email may appear to be from a reputable company however when one clicks on the email or attachment or link within the email, malicious software (malware) is downloaded onto the PC or other device allowing the fraud perpetrator to track online activity and identify personal or financial

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Business Email Compromise (BEC) Fraud

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Business Email Compromise (BEC) Fraud (or CEO Fraud) is similar to Invoice Redirection Fraud however in this case junior employees in the finance department of a company receive an email from a fraud perpetrator purporting to be the Chief Executive Officer stating that an important deal or some other urgent matter is pending and that a substantial payment needs to be processed immediately.

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Invoice Redirection Fraud

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Invoice Redirection fraud (or Mandate Fraud) occurs when your company receives a request to change a direct debit, standing order or bank transfer mandate, from someone purporting to be from another organisation to which regular payments are made, for example a business supplier. It generally takes place when a criminal impersonates your company and deceives the customer into making payment of the company’s genuine invoices

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Online Fraud

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Businesses now operate in a connected world. They sell across multiple channels and geographies. But as the number of channels and markets businesses operate in continue to rise, so does the risk of fraud. Fraud perpetrators are becoming more sophisticated. Fraud is increasingly difficult to detect. As a result standard fraud verification tools can prove to be insufficient.

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Long and Short Firm Fraud

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Fraud perpetrators hijack or set up an apparently legitimate business with the intention of defrauding both with its suppliers and customers. Those fraud perpetrators are happy to deal in any goods or services that have a market value, preferably those that are not traceable and easily disposable, for example electrical goods, toys, wines and spirits, confectionery etc.

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RELATED EXPERTISES

Dawn Raids, searches and confiscation, information demands and inspection visits

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There are various authorities which your corporate organization may be dealing with, depending on the type of your corporate organization and the services you provide. It is very important to obtain immediate clarity about the nature of the investigation because the rules may differ from one authority to another. Some examples: (a) Criminal authorities, such as the Tax Intelligence and Investigation Service (FIOD) and the Public Prosecution Service (OM) in criminal or tax investigations; (b) Financial regulators, such as the Dutch Central Bank (DNB) and the Dutch Financial Markets Authority (AFM) for supervised institutions; (c) Competition law authorities such as

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Financial Crime Risk Management

VAN LEEUWEN LAW FIRM – SERIOUS FRAUD INVESTIGATION & PROSECUTION DEFENCE advises clients on all aspects of Financial Crime (FC). Financial Crime (FC) is becoming increasingly more technologically sophisticated as criminals develop new ways of committing their crimes. In addition, emerging technologies have enormous potentially in deterring criminal efforts. The combination of these two themes means that Financial services organizations (e.g. banks, investment banks, insurance companies, credit card companies and stock brokerages) must look at technology-enabled solutions to enhance their financial crime prevention, detection and investigation activities by reducing cost, improving efficiency and delivering stronger and more streamlined regulatory compliance.

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Investigations, Compliance and Defence

VAN LEEUWEN LAW FIRM – SERIOUS FRAUD INVESTIGATION & PROSECUTION DEFENCE combines specialist knowledge and years of experience in the various disciplines of compliance, monitoring and enforcement. It provides the services required to help private and public organizations identity the nature and extent of fraud and deliver appropriate remedies: Fraud Risk Assessment, Fraud Risk Management, Fraud Investigations, Compliance Assistance, Integrity Due Diligence, Forensic Business Intelligence, Litigation, Negotiation and Reputation Management.

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Forensic and Financial Crime

VAN LEEUWEN LAW FIRM – SERIOUS FRAUD INVESTIGATION & PROSECUTION DEFENCE advises clients on ways to mitigate their exposure to fraud with a financial dimension, including tax fraud (Sections 68 and 69, General State Taxes Act), money laundering (Section 420bis et seq., Criminal Code), forgery (Section 225, Criminal Code), deception/embezzlement (Sections 326 and 321, Criminal Code), bankruptcy fraud (Section 340 et seq., Criminal Code), corruption (Sections 177 and 328ter, Criminal Code) and breaches of the Money Laundering and Terrorist Financing Prevention Act and sanctions legislation (Sections 1, 1a and 2, Economic Offences Act).

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