Denmark: Conviction for VAT and tax fraud with conditional sentence due to personal circumstances

• T was charged with tax fraud of a particularly serious nature, as the director and accounting responsible of a company, for intentionally evading taxes by understating the company’s taxable income in its tax returns for the years 2001-2005, resulting in a total tax evasion of 779,765 DKK.
• T was also charged with VAT fraud of a particularly serious nature, for intentionally understating the sales VAT for the period from January 1, 2001 to December 31, 2005, resulting in a total VAT evasion of 1,462,015 DKK.
• T denied the charges and claimed that the calculations made by the tax authorities were incorrect due to period shifting for liquidity purposes.
• The court found T guilty of tax fraud and VAT fraud of a particularly serious nature, based on the evidence presented.
• T was sentenced to 1 year in prison, a supplementary fine of 2,225,000 DKK, and deprivation of rights. The court considered T’s personal circumstances and the fact that the offenses were committed between 2001-2005, and decided to make the prison sentence conditional.
• T appealed the verdict, but the appellate court upheld the lower court’s decision and increased the prison sentence to 1 year and 6 months, considering the nature and timing of the offenses. The conditional prison sentence and deprivation of rights were also maintained.

Source: info.skat.dk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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