- The Supreme Court determined that disqualification penalties must be closely related to the specific profession linked to the offense, ruling that X’s broad disqualification from entrepreneurship was too vague.
- X was convicted for filing false VAT returns and misreporting to the Chamber of Commerce, resulting in the wrongful receipt of €200,000 from the Tax and Customs Administration.
- The Court annulled X’s five-year disqualification from practicing as an entrepreneur, limiting the penalty to the right to serve as a director of a legal entity.
Source Taxlive
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