- The Den Bosch Court has ruled that including a false invoice in the administration does not constitute tax fraud unless it is presented to third parties.
- The case involves an accountant/financial advisor who worked for a private company.
- The tax authorities conducted an audit and found discrepancies in the financial administration.
- The accountant was charged with using a false invoice and keeping incorrect tax administration.
- However, the court found that including a false invoice in the administration is not a criminal offense unless it is used towards third parties.
- The court also noted that the accountant was hired to improve the administration and cannot be blamed for any discrepancies.
- As a result, the accountant was acquitted of all charges.
Source Taxence
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