VAT carousel fraud in EU emissions allowance trading (2008–2010)
- The record does not name which of my species, waters, soils or forests were harmed.
Traders bought emission allowances VAT-free in one EU member state, resold them with VAT added and disappeared without paying the tax. Europol put the lost revenue at about €5bn over roughly 18 months; courts in France, Germany and the United Kingdom later convicted traders and, in Germany, bank employees.
Figure from Europol's release of 9 December 2009, as republished by Probe International. The Cour des comptes put France's own loss at €1.6bn (2012).
Status As of October 2026: convictions are on record in France (2016, confirmed on appeal on 28 June 2017 for two defendants), Germany (2011 and 2016) and the United Kingdom (2012); no ruling is on record for the registry thefts.
- Traders convicted in France (Mimran, Mouly, Sakoun, Astruc; Klapucki was convicted at first instance and acquitted on appeal), Germany (six traders and six former Deutsche Bank employees) and the United Kingdom (Dosanjh, Gill, Chahal) — Retained the VAT; the Frankfurt court found a gang took about €850m Fin24
- Tax authorities of EU member states — About €5bn of VAT over roughly 18 months according to Europol; €1.6bn for France according to the Cour des comptes Europol (via Probe International)
What happened
In 2008–2010 traders in several EU member states used the VAT treatment of emission allowances for a missing-trader fraud. A trader bought allowances from another member state without VAT, resold them in its own country with VAT added, and disappeared without paying that VAT to the tax authority.
Europol's press release of 9 December 2009 put the lost tax revenue at about €5bn over roughly 18 months and said that in some countries up to 90% of market volume was fraudulent. Europol was reported on 28 December 2010 to have said that several hundred offices were raided and more than 100 people arrested during 2010. In France the Cour des comptes' 2012 annual report put the state's loss at €1.6bn and called it the largest tax fraud recorded in France over such a short period.
In France, the Paris criminal court sentenced three defendants on 7 July 2016 in a case concerning allowances sold on BlueNext between November 2008 and June 2009: Mimran received 8 years and a €1m fine, Mouly 8 years and €1m in absentia, and Klapucki 7 years and €1m, with a joint repayment of €283m ordered. The case concerned 117m allowances and €1.4bn traded, and €283m of VAT. On appeal, on 28 June 2017 according to an AFP report, the Paris Court of Appeal upheld the 8-year sentences and €1m fines of Mimran and Mouly, ordered the confiscation of their assets and acquitted Klapucki and his company Consus. In an earlier trial in Paris, reported on 12 January 2012, Sakoun was sentenced to 5 years and a €1m fine, his four accomplices to between 1 and 4 years, and the defendants were ordered to pay €43m in damages and interest to the state. In the separate "Crépuscule" case (€146m of the fraud), Astruc's sentence was raised on appeal from 9 to 10 years and his arrest warrant was kept in place, according to MoneyVox with AFP on 9 September 2019.
In Germany, a Frankfurt court sentenced six traders in December 2011 to between 3 years and 7 years 10 months. On 13 June 2016 a Frankfurt court convicted six former Deutsche Bank employees of tax evasion: one department head received 3 years in prison and five received suspended sentences of 1–2 years with fines of €10,000–200,000. The court found they had "an important role" in a gang's theft of about €850m, according to Fin24. Deutsche Bank was not charged and said it had repaid the taxes. In the United Kingdom, Southwark Crown Court sentenced Dosanjh to 15 years, Gill to 11 and Chahal to 9 in June 2012 over bogus companies that imported allowances VAT-free and resold them charging VAT; the Court of Appeal judgment [2013] EWCA Crim 2366 records a total loss to the public purse of £39 million; four co-accused were acquitted by the jury. On 16 October 2013 an order for £12,887,685 to be confiscated was made against Dosanjh.
The European Court of Auditors said in Special Report 06/2015 (2 July 2015) that the market "remains at risk to VAT fraud", noting that about a third of member states had not yet applied the reverse charge. Separately, between November 2010 and January 2011 allowances were reported stolen from national registry accounts by phishing and hacking (Romania, the Czech Republic, Austria and others); the European Commission suspended spot transfers on 19 January 2011, and no prosecution outcomes were found.
- 2008Period of the fraud tried in the Mimran case begins (November 2008 to June 2009); Europol later puts losses across the EU at about €5bn over roughly 18 months
- 2009Europol press release of 9 December puts lost VAT at about €5bn and fraudulent volume at up to 90% in some countries
- 2010Europol reported to say several hundred offices were raided and more than 100 people arrested; registry thefts begin in November
- 2011Commission suspends spot transfers (19 January); Frankfurt court sentences six traders (December)
- 2012Paris trial of Sakoun (January); Southwark Crown Court sentences Dosanjh, Gill and Chahal (June); Cour des comptes annual report puts France's loss at €1.6bn
- 2015European Court of Auditors Special Report 06/2015 (2 July) says the market remains at risk to VAT fraud
- 2016Frankfurt court convicts six former Deutsche Bank employees (13 June); Paris criminal court sentences Mimran, Mouly and Klapucki (7 July)
- 2017Paris Court of Appeal upholds the 8-year sentences of Mimran and Mouly and acquits Klapucki and Consus (28 June, AFP)
- 2019Paris Court of Appeal raises Astruc's sentence in the "Crépuscule" case from 9 to 10 years (reported 9 September)
What was said
“remains at risk to VAT fraud”
“an important role”
Where accounts differ
Each party's account, side by side, with its source. The record does not settle these points; it shows them.
Said the division head was responsible for tax-related damages of 145 million euros, according to Deutsche Welle (via Daily News Egypt).
Daily News Egypt (credited to Deutsche Welle, dpa and Reuters)Headlined the sentencing of six traders in the earlier Frankfurt case as a €300 million tax evasion scheme.
The Local (Germany)About 2 million allowances in total (reported).
European Commission (via Mondovisione)How it looked
Shown
- Europol's release was headed "Carbon credit fraud causes more than 5 billion euros damage to European taxpayer" (title as shown in the republished URL).Europol · Europol (via Probe International)
Recorded
- Paris criminal court, 7 July 2016: Mimran 8 years and a €1m fine; Mouly 8 years and €1m in absentia; Klapucki 7 years and €1m; €283m joint repayment ordered.
- Paris Court of Appeal, 28 June 2017 (AFP): 8-year sentences and €1m fines upheld for Mimran and Mouly, with confiscation of their assets; Klapucki and Consus acquitted.
- Frankfurt, 13 June 2016: six former Deutsche Bank employees convicted of tax evasion; one sentenced to 3 years in prison and five to suspended terms of 1–2 years with fines of €10,000–200,000. Deutsche Bank was not charged and says it repaid the taxes.
- Frankfurt, December 2011: six traders sentenced to between 3 years and 7 years 10 months.
- Southwark Crown Court, June 2012: Dosanjh 15 years, Gill 11 years, Chahal 9 years; total loss to the public purse of £39 million (Court of Appeal judgment); four co-accused acquitted.
- European Court of Auditors, Special Report 06/2015: the market remains at risk to VAT fraud; about a third of member states had not yet applied the reverse charge.
- Paris, January 2012 (Sakoun case): Sakoun 5 years and a €1m fine; four accomplices 1 to 4 years; €43m in damages and interest ordered against the defendants in total.
- Paris Court of Appeal, reported 9 September 2019 ("Crépuscule" case, €146m): Astruc's sentence raised from 9 to 10 years, arrest warrant kept; Garanti Bankasi's €8m fine for money laundering upheld.
- Southwark Crown Court, 16 October 2013: order for £12,887,685 to be confiscated from Dosanjh, with a default sentence of 10 years (Court of Appeal judgment [2013] EWCA Crim 2366).
- Frankfurt Regional Court, 13 June 2016: presiding judge Martin Bach said the division head was "responsible for tax-related damages amounting to 145 million euros", according to Deutsche Welle.
In nature's name
Money moved in nature's name
| What | Kind | Amount | Period |
|---|---|---|---|
| Allowances traded on BlueNext in the Mimran case Companies tried in Paris (Mimran, Mouly, Klapucki) REDD-Monitor | Sales | €1.4bn | Nov 2008–Jun 2009 |
| Joint repayment ordered, Paris criminal court Mimran, Mouly, Klapucki REDD-Monitor | Compensation | €283m | 7 Jul 2016 |
| Damages and interest ordered against the Sakoun defendants (total) Sakoun and four accomplices Probe International (Carbon Credit Watch) | Compensation | €43m | Jan 2012 |
| Fine imposed on each of Mimran, Mouly and Klapucki Mimran, Mouly, Klapucki REDD-Monitor | Penalty | €1m | 7 Jul 2016 |
| Confiscation order against Dosanjh Dosanjh Court of Appeal (Criminal Division), via The National Archives | Penalty | £13m | 16 Oct 2013 |
What was measured
The allowances were registry entries traded for their VAT treatment. No independent measurement of an emissions or other environmental effect of the trades, or of the fraud, is on record in the sources reviewed.
Findings on record
- Court or regulator ruling Paris criminal court (2016-07-07) · Mimran, Mouly and Klapucki: sentences of 8, 8 (in absentia) and 7 years; €283m joint repayment REDD-Monitor
- Court or regulator ruling Frankfurt court (2011-12) · Six traders sentenced to between 3 years and 7 years 10 months The Local (Germany)
- Court or regulator ruling Frankfurt court (2016-06-13) · Six former Deutsche Bank employees convicted of tax evasion: “an important role” Fin24
- Court or regulator ruling Southwark Crown Court (2012-06) · Dosanjh, Gill and Chahal sentenced to 15, 11 and 9 years; appeal cited as [2013] EWCA Crim 2366 Court of Appeal (Criminal Division), via The National Archives
- Official audit European Court of Auditors (2015-07-02) · Special Report 06/2015: “remains at risk to VAT fraud” European Court of Auditors
- Court or regulator ruling Paris Court of Appeal (2017-06-28) · Mimran and Mouly: 8-year sentences upheld; Klapucki and Consus acquitted The Times of Israël (French edition), AFP wire
Who gained
Reached nature or the ground
Gained elsewhere
Responses on record
- Deutsche Bank (13 June 2016): The bank was not charged and said it had repaid the taxes. · Fin24
In court and with insurers
Lawsuits and rulings
- 2016-07-07Claimant won€283m Joint repayment orderedMimran, Mouly and Klapucki, VAT fraud on allowances sold on BlueNextParis criminal court · Criminal · French prosecution → Mimran, Mouly (in absentia), Klapucki
On 7 July 2016 the court sentenced Mimran to 8 years and a €1m fine, Mouly to 8 years and €1m in absentia, and Klapucki to 7 years and €1m, and ordered a joint repayment of €283m. The case concerned 117m allowances sold on BlueNext and €1.4bn traded between November 2008 and June 2009. REDD-Monitor
- 2017-06-28Claimant wonAppeal: Mimran and MoulyParis Court of Appeal · Appeal · French prosecution → Mimran and Mouly
On 28 June 2017, according to an AFP report, the Paris Court of Appeal upheld the first-instance sentences of 8 years and a €1m fine for Mimran and Mouly and ordered the confiscation of their assets. The main defendants remained bound to pay €283m in damages to the state, and were barred from managing a commercial business for five years. The Times of Israël (French edition), AFP wire
- 2017-06-28Defendant wonAppeal: Klapucki and ConsusParis Court of Appeal · Appeal · French prosecution → Klapucki and Consus
On 28 June 2017, according to an AFP report, the Paris Court of Appeal acquitted Klapucki, who had received 7 years and a €1m fine at first instance, and his company Consus. The Times of Israël (French edition), AFP wire
- 2012-01Claimant won€43m Damages and interest ordered against the defendants (total)Sakoun and four accomplices, VAT carousel on allowancesParis court (first trial) · Criminal · French state → Sakoun and four accomplices
Sakoun, described as the chief organiser, was sentenced to 5 years and a €1m fine in January 2012; his four accomplices received between 1 and 4 years and fines of €100,000 to €1m. The defendants were ordered to pay €43m in damages and interest to the French state for unpaid taxes. Probe International (Carbon Credit Watch)
- 2019-09Claimant wonAstruc, "Crépuscule" case, VAT carousel on allowancesParis criminal court and Paris Court of Appeal · Criminal · French prosecution → Astruc
In the "Crépuscule" case (€146m of the VAT fraud on carbon allowances), Astruc's prison sentence was raised on appeal from 9 to 10 years and the court kept his arrest warrant in place, according to MoneyVox with AFP on 9 September 2019. At first instance in September 2017 twelve people and a Turkish bank had been convicted, with sentences of up to nine years. MoneyVox (with AFP)
- 2011-12Claimant wonSix traders, VAT carousel routed through Deutsche BankFrankfurt court · Criminal · German prosecution → Six traders
Sentenced to between 3 years and 7 years 10 months in December 2011. The Local (Germany)
- 2016-06-13Claimant wonSix former Deutsche Bank employees, tax evasionFrankfurt court · Criminal · German prosecution → Six former Deutsche Bank employees (the bank itself was not charged)
Convicted of tax evasion on 13 June 2016. One department head received 3 years in prison; five received suspended sentences of 1–2 years with fines of €10,000–200,000. The court found they had "an important role" in a gang's theft of about €850m. Deutsche Bank said it had repaid the taxes. Fin24
- 2012-06Claimant won£12.89m Confiscation order against Dosanjh (16 October 2013)Dosanjh, Gill and Chahal, VAT fraud through bogus companiesSouthwark Crown Court; Court of Appeal ([2013] EWCA Crim 2366) · Criminal · UK prosecution → Dosanjh, Gill, Chahal
Sentenced in June 2012 to 15, 11 and 9 years respectively over bogus companies that imported credits VAT-free and resold them charging VAT. The Court of Appeal judgment records a total loss to the public purse of £39 million; four co-accused were acquitted by the jury. On 16 October 2013 an order for £12,887,685 to be confiscated from Dosanjh was made. Court of Appeal (Criminal Division), via The National Archives
Insurers
What we don't know
Nature
- Not measured Harm to nature: The record holds no measurement of harm to nature.
Money
- None on record Loss in the Southwark case (sterling) — Total loss to the public purse of £39 million (Court of Appeal judgment).
Accounts
Record
- None on record Not on record: the text of the Paris Court of Appeal judgment in the Mimran case; the sources reviewed report the ruling of 28 June 2017 through press-agency coverage.
- Disputed Disputed: the size of the loss in the Frankfurt cases. The presiding judge in 2016 held the division head responsible for tax damages of €145m, the court was reported to say the gang took about €850m, and The Local's headline on the December 2011 case gave €300m.
- Disputed Disputed: the total of allowances stolen from national registries. The European Commission is reported to put it at about 2 million, analysts at 3.2 million (about €48m).
- None on record None on record: prosecution outcomes for the thefts from national registries in 2010–11.
- Insufficient Unconfirmed: a Milan Guardia di Finanza investigation said to involve about €500m, 150 searches and 21 suspects (undated article); no outcome found.
- Insufficient Unconfirmed: that allowances are registry entries so that trades took minutes.
Did the harm stop?
Europol reported more than 100 arrests during 2010. VAT treatment of allowances was changed, first to zero-rating and then to a reverse charge. The European Court of Auditors said in July 2015 that the market "remains at risk to VAT fraud" and that about a third of member states had not yet applied the reverse charge.
Who paid?
The tax authorities of the member states bore the lost VAT. The Paris court of 7 July 2016 ordered a joint repayment of €283m, a confiscation order of £12,887,685 was made against Dosanjh, and Deutsche Bank said it repaid the taxes. No payment to nature or to an environmental fund is on record in the sources reviewed.
Sources
Government and regulators
- Carbon credit fraud causes more than 5 billion euros damage to European taxpayer (Europol release of 9 December 2009, republished by Probe International)Europol (via Probe International) · 2009-12-09
Courts
- [2013] EWCA Crim 2366 (Dosanjh and others)Court of Appeal (Criminal Division), via The National Archives · 2013
Press and investigations
- REDD-Monitor report on the July 2016 Paris sentencesREDD-Monitor · 2016
- French fraudster linked to Netanyahu jailed for 8 years over scamThe Times of Israel · 2016
- Report on the Frankfurt sentences of December 2011The Local (Germany) · 2011-12-22
- Bank employees convicted in emissions scamFin24 · 2016-06-13
- Fraude à 283 M d'euros sur le marché du CO2: jusqu'à 8 ans de prison en appelThe Times of Israël (French edition), AFP wire · 2017-06-28
- France orders carbon tax fraudsters to pay back millions of eurosProbe International (Carbon Credit Watch) · 2012-01-12
- TVA: jusqu'à 10 ans de prison pour les prévenus de l'« escroquerie du siècle »MoneyVox (with AFP) · 2019-09-09
- Six former Deutsche employees convicted of fraudDaily News Egypt (credited to Deutsche Welle, dpa and Reuters) · 2016-06-13
Researchers
- Climate Brief 4: Closing the door to fraud in the EU ETSI4CE · 2011-02
International bodies
- Special Report 06/2015European Court of Auditors · 2015-07-02
- Emissions trading Q&A following the suspension of transfers (via Mondovisione)European Commission (via Mondovisione) · 2011
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