DGAF anti-fraud controls: response strategy and evidence protection

This service is for companies, directors, CFOs, accountants and operational teams dealing with a DGAF anti-fraud control or its immediate aftermath. We help you structure a calm, document-based response, preserve useful evidence, track what was requested or taken and reduce the risk of contradictions across contraventional, tax and criminal stages.

When you need this

DGAF inspectors appeared at your premises or asked for urgent documents and explanations.
You received a report, minutes or findings and do not know how far the case may escalate.
You are concerned about fines, confiscation, follow-up tax measures or a criminal complaint risk.
Different departments hold pieces of the relevant documents and communications are becoming chaotic.
You need to know what has been handed over, copied, retained or requested.
Your business model, invoices or stock flows are being questioned and you need a coherent factual position.
You expect follow-up interaction with ANAF, prosecutors or other authorities.
You want to reduce avoidable evidentiary damage caused by rushed statements or random document production.

What we do in practice

We identify the stage of the case: on-site control, report already issued, fine applied or risk of escalation.
We centralise the acts received, the requests made and the persons who interacted with inspectors.
We build a response plan showing what should be answered, by whom and with which supporting documents.
We organise the documentary record so that invoices, ledgers, stock records, contracts and internal approvals speak consistently.
We review factual vulnerabilities and distinguish between contraventional exposure, tax exposure and criminal-risk indicators.
We prepare written responses, objections or related procedural steps suitable for the current stage.
We help preserve evidence and keep a controlled record of what was transmitted, copied or retained.
Where necessary, we coordinate the matter with tax litigation and criminal defence strategy from the outset.

Documents/information useful for the first assessment

Document	Why it matters	Notes
DGAF report, minutes or notices	They show what the inspectors actually recorded, requested or sanctioned	Send the full set, including annexes and proof of service
Chronology of the control	It helps reconstruct who came, what was asked and what happened at each step	A factual timeline is better than general impressions
Invoices, contracts and accounting support	These documents are usually central to the authority’s factual theory	Focus on the transactions or periods actually questioned
Stock, logistics and operational records	They may confirm or refute findings about goods flows and economic reality	Delivery documents, warehouse records, transport support
Internal approvals and correspondence	They can clarify who approved the operations and what information existed internally	Select carefully and keep the chronology clear
List of documents handed over or copied	It is important for later consistency and for understanding the evidentiary picture	Include dates, recipients and the exact scope of what was provided

Common risks and mistakes

People reply in a rush without checking the documents and without a minimal timeline.
Different departments give inconsistent explanations about the same facts.
Large amounts of documents are sent without selection, indexing or explanation.
The difference between contraventional risk and criminal-risk indicators is ignored.
No accurate record is kept of what was delivered, copied or retained.
The control is treated as a mere administrative formality even though consequences may escalate quickly.
Short-term convenient explanations create bigger problems at the next stage.

Frequently asked questions

Does a DGAF control automatically mean a criminal case?

No. But some findings can lead to contraventional, tax or criminal consequences, which is why the factual position and the evidence should be managed carefully from the control stage.

Is it useful to answer immediately with everything we have?

Not always. It is usually better to respond within the applicable timeframe in an organised, verified and document-supported way that matches the concrete issue raised.

What does evidence protection mean in practice?

It means knowing what documents exist, what gaps must be addressed, what can actually be proven and how to keep the factual story consistent across all later stages.

If we already received a report, can this analysis still help?

Yes. Work done at this stage often becomes the foundation for objections, a contraventional complaint, a tax challenge or the defence in connected proceedings.

Should criminal defence be involved from the start when risk indicators appear?

When the file shows criminal-risk indicators, early coordination is usually useful so that statements and documents produced during the control do not create unnecessary problems later.