The suspect, who ran a sole proprietorship and was an entrepreneur before turnover tax, wrongly claimed amounts in input tax and requested a refund of turnover tax. The suspect’s (one-man business) was not entitled to this, because no purchases and/or purchase invoices were based on this. The tax disadvantage amounts to € 15,386.
The tax fraud chamber of the Court of Appeal of ‘s-Hertogenbosch has sentenced the suspect to a prison term of 1 month with a probation period of 2 years, as well as a fine of € 7,500, alternatively 72 days’ detention.
Source BTW jurisprudentie
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