Refusal of VAT zero rate not considered criminal charge, lightening burden of proof for tax authorities

Refusal of the VAT zero rate is not considered a criminal charge
Holding and its subsidiary were denied the zero rate on intra-community transactions
The FE argues that the refusal of the zero rate is a criminal charge
The A-G does not see the refusal of the zero rate as a criminal charge
The A-G suggests further investigation into the case by the lower court
Evidence is only considered unusable if obtained in violation of principles of good governance or in a manner that goes against expectations of proper government action

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.