- The BGH ruled on the sentencing in a case where the offender claimed input tax without declaring their own sales in the double-digit million range
- The question was whether the increased penalty range for large-scale tax evasion would apply
- The threshold for simple tax evasion is €50,000
- In cases of obviously ineffective attempts, where the offender sought a fictitious input tax refund without the risk of the tax authorities paying out, the application of the increased penalty range should be carefully considered
- This is especially true if the offender is cooperative and has no prior convictions.
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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