T was prosecuted for a total of 18 matters, including 1 matter of VAT fraud for the period 4th quarter 2009 to 30 June 2017, as the main shareholder and director of a limited liability company with the intention of evading VAT, for having caused the company to issue fictitious invoices incorrect information for use in the tax audit, as the company stated a VAT liability too low with DKK 4,541,400. T was also charged with tax fraud for the income years 2009-2011, 2013, 2016-17, where he had used Tast Selv, as he had declared his share income too low by DKK 300,000, DKK 635,600, DKK 1,319,200, DKK 2,014,400, DKK 2,806,400 and DKK 1,603,640 respectively. T was also charged with tax fraud for the income years 2012, 2014 and 2015,where he had failed to notify the customs and tax administration in a timely manner that his taxable share income was estimated to be too low by DKK 328,716, DKK 3,911,200 and DKK 4,608,800 respectively. Furthermore, T was charged with tax fraud for the income years 2010-2017 by which main shareholder and director of the company to have caused the company to declare the company’s income too low by a total of DKK 18,165,600. T had thereby evaded DKK 4,541,500 in VAT, DKK 7,531,035 in tax and DKK 4,263,312 in corporation tax.in tax and DKK 4,263,312 in corporation tax.in tax and DKK 4,263,312 in corporation tax.
The prosecution requested a prison sentence and an additional fine increased to DKK 19,600,000.
T pleaded not guilty to charge 1 relating to VAT evasion and pleaded guilty to amended charges relating to the other charges relating to tax evasion in charges 2-10 and corporation tax evasion in charges 11-18.
T’s explanation was recorded. T knew that VAT was deducted for invoices that were fictitious. After partial correction of the amounts, T pleaded guilty to tax fraud. The district court found T guilty of the charges.
The district court did not consider that it exculpated that it could appear to T as an option that the buyer company paid VAT on the fictitious invoices for the fictitious bill, and that this option could result in the state treasury suffering no loss overall, by deducting VAT for the company was offset by an unclaimed VAT payment from the company on the fictitious invoices.
T was sentenced to 2 years in prison, including 1½ years suspended and an additional fine of DKK 19,600,000. When determining the penalty, the court emphasized the large sums and that the conditions were professionally carried out and were carried out by several people in association over many years. Furthermore, the court emphasized that the buyer company on the fictitious invoices was the instigator of the relationship. T has been helpful with the processing of the case and has made repayment, so that no claim for compensation has been raised. The case came to light in the summer of 2018 and was forwarded to the prosecution in July 2021. The district court found no basis for deducting from the additional fine pursuant to Section 50, subsection of the Criminal Code. 2, where the conditions in § 289 of the Criminal Code, subsection 3, was found to be fulfilled, so that the fine was increased by 20%.
Source: skat.dk
