240 hours community service and a hefty fine for actual leadership of VAT fraud in the Netherlands

• A woman in the Netherlands has been sentenced to 240 hours of community service and a fine for her involvement in VAT fraud.
• The woman is accused of leading a long-term VAT carousel fraud scheme between July 2011 and January 2014.
• The fraud involved intentionally submitting incorrect or incomplete VAT returns, resulting in a failure to pay the correct amount of VAT.
• The woman is also accused of falsifying transportation documents, invoices, and purchase agreements, as well as creating a false company administration.
• The court found that while the woman did not personally falsify the documents, she did provide leadership to the fraudulent activities.
• The fraud scheme involved multiple companies, including Dutch and German entities, and the sale of cars at a zero VAT rate.
• The court determined that the woman was aware that the ultimate buyers of the cars were Dutch individuals, making the failure to pay VAT fraudulent.
• The woman has been given a community service sentence of 240 hours, a fine of €50,000, and a suspended prison sentence of six months.

Source: taxence.nl

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.

---

---