Nearly 65 million seized from GS (Carrefour Group)

A 'potential fiscal damage' of almost 110 million that led to the urgent preventive seizure of 64.7 million for GS, a supermarket company 99.8% controlled by Carrefour Italia. This was the measure ordered by prosecutor Paolo Storari of the Milan Public Prosecutor's Office, holder of numerous files of this kind, who ordered the seizure carried out by the Gdf's Economic and Financial Police Unit. Another case of 'labour reservoirs', used by major logistics and large-scale distribution companies, with staff formally hired, with the so-called 'screen' of 'filter' companies, by consortia and cooperatives. A 'scheme' implemented with false invoices and VAT evasion. According to the reconstruction, large companies secure 'highly competitive rates by contracting labour' irregularly for their services: workers are supplied to them, in fact, by a network of cooperatives and other companies, which spring up and die in a short time. Between 2018 and 2022, in particular, GS made 'extensive use of outsourcing of logistics, goods handling, porterage and transport services' with the 'stipulation of fictitious contracts for the supply of labour' and with a mechanism of alleged false invoices for '362 million'. The prosecutor's decree highlights 'not only the systematic exploitation of workers but also huge damages to the Treasury'. A 'labour exploitation' that, among other things, like the alleged 'fraudulent' system, is 'still in place' and is to the 'entire advantage' of the large-scale food distribution company. A company which, by the way, had already been seized over 33 million in 2022 in another investigation into alleged tax fraud. Carrefour is being investigated under the law on the administrative liability of entities. The decree states that investigations are continuing in order to identify 'further staff reservoirs', in addition to those already listed in the documents. Carrefour Italia, says the company in a note, 'confirms that it has acted promptly to offer the utmost support and collaboration to the competent authorities. The matter under investigation concerns the company's logistics activities. The company will remain at the disposal of the investigators to facilitate the proper conduct of all activities required by law'.

The investigation shows how Gs's conduct is 'fraudulent in nature, has lasted for many years' and has led to 'the systematic exploitation of workers' and 'very significant losses to the Treasury'. A mechanism that, for the prosecutors, 'is still in place "with 'very significant' losses to the detriment of the State and situations of labour exploitation that continue to the full advantage of Gs". In the scheme that was allegedly set up to perpetrate the fraud, there are 'labour reservoir companies' who are basically service providers, who 'erode the tax base' through the 'manipulation of pay slips' and who issue invoices to 'filter companies' (the contractor). The latter 're-invoice' final clients 'for the sole purpose of lengthening the commercial chain' and 'obstructing' controls. The mechanism put in place also includes a 'commissioning company' (the beneficiary) that 'simulates' the conclusion of low-cost procurement contracts, 'giving an appearance of regularity'. The relationships between the entities are 'formalised by tender and subcontracting contracts', but these are 'simulated, shielding a mere supply of labour'. Among the main suppliers of labour to the supermarket chain, as stated in the decree, is Cedica srl, later 'incorporated' into Samag Holding spa. In the investigation papers, there is also the phenomenon, already highlighted in other similar cases, of the so-called 'transhumance of labour', which occurs when 'reservoir companies', often set up as cooperatives, have a 'short company life', alternate 'over time', and are divested after accumulating 'huge tax debts'. And workers are thus transferred from one closed company to another newly opened one. The investigative hypotheses focus on a complex tax fraud resulting from the use by the final beneficiary of the illicit mechanism of invoices for legally non-existent transactions against the signing of fictitious contracts for the supply of labour, in violation of sector regulations, which led to the issuing and subsequent use of false documents for a total amount of more than EUR 362 million. In recent years, there have been several similar investigations involving porterage and private security, which had affected several giants in the sector, including Dhl, Uber, Lidl, Brt, Geodis, Esselunga, Ups and Securitalia, to name but a few.