Part-time employee acquitted of VAT fraud and not considered a real co-owner or leader.

• T was accused of VAT fraud in collaboration with two accomplices, as the director and actual owner of three specified companies, with the intention of evading VAT payments.
• The two accomplices were convicted in September 2019 for the VAT fraud in the companies.
• T claimed that the three companies operated in the same way and that he worked with the two accomplices, receiving part-time employment and salary from the companies.
• The court found T guilty based on the similarity of the invoices from all three companies, T’s name and phone number appearing on the invoices, and T distributing a business card with the names of all the accused.
• The court determined that T contributed to the operation of the companies in collaboration with the two accomplices, making him equally responsible for the VAT fraud.
• T was sentenced to 1 year and 7 months in prison, with 1 year and 4 months suspended, and a fine of 4,350,000 DKK. He was also ordered to pay 4,357,811 DKK in restitution to the tax authorities.
• T appealed the verdict, and the appellate court acquitted him, finding that there was insufficient evidence to hold him criminally liable for the VAT fraud.
• The appellate court considered factors such as T not being formally responsible for VAT reporting in the companies, the accomplices being convicted as directors and actual owners, and the lack of evidence suggesting T’s ownership or involvement in the companies’ management.

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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