- The BGH ruled on a VAT fraud system involving platinum or gold coins
- Question was whether someone transporting the precious metal on behalf of the operators of the evasion system falls under confiscation according to § 73 Abs. 1 Alt. 1 StGB
- The person transporting the goods in a VAT carousel does not fall under confiscation if the transport is in the preparatory stage of tax evasion
- The asset advantage to be confiscated must follow the criminal act, requiring at least the attempt stage to be reached for the confiscation to apply
Source: datenbank.nwb.de
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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