In a legal case dated March 24, 2023, with the reference SKM2023.451.VLR, the defendant (referred to as “T”) was charged with 13 counts of serious tax fraud related to VAT, particularly concerning cars and dummy companies. The charges were for actions committed between December 30, 2016, and July 27, 2020.
T, along with others involved, was accused of engaging in organized tax fraud schemes. They sold cars to various Danish companies, despite these vehicles being invoiced to companies without any real business operations. These dummy companies were solely created to facilitate VAT fraud, as they quickly went bankrupt after receiving invoices for the cars. This resulted in a total evasion of VAT amounting to DKK 22,708,424.
Additionally, T was charged with an attempted VAT fraud case involving an attempt to sell five cars to a Danish sole proprietorship, which would have incurred VAT fraud but was thwarted due to legal intervention.
T also faced charges related to forging invoices to manipulate the choice of a legal representative (curator) in a bankruptcy case, aiming to avoid the involvement of a particular attorney.
Furthermore, T was accused of participating in an attempt to launder proceeds from criminal activities. This involved an effort to convert or transfer money obtained from criminal activities to obscure its illegal origin. The scheme included creating fake invoices to release funds held in a bank account, though it ultimately failed.T pleaded guilty to some charges but denied others. The court found T guilty of most charges, except for the money laundering-related offense (count 16), as there was insufficient evidence linking the funds to a criminal act. T was sentenced to 3 years and 3 months in prison, with part of the sentence suspended and replaced with community service. T was also fined DKK 22,850,000, and assets worth DKK 646,410 were confiscated.The prosecution appealed, seeking harsher punishment and increased confiscation. The court upheld the convictions but reduced the fine to DKK 12,000,000. T was acquitted of the confiscation request.In summary, the case involved serious VAT fraud, dummy companies, forgery of invoices, and attempted money laundering, resulting in legal action and convictions for the defendant, T.
Source: info.skat.dk
