- The legal nature of the offense is bifasic, completed only upon declaration.
- The first phase involves collecting false documentation and recording it in mandatory accounting records.
- The second phase is the actual submission of the tax or VAT declaration incorporating the false representation.
- The crime is completed only with the submission of the declaration, as per the Supreme Court’s ruling.
- The law targets actions directly affecting fiscal interests, not preparatory or formal actions.
- Only the act of submitting the declaration completes the crime, not prior actions.
- Previous actions, like acquiring and recording false documents, are irrelevant for criminal charges.
- A single charge applies regardless of the number of documents used in the fraudulent declaration.
- The crime is not completed by merely recording the document but by declaring false elements in the accounts.
- In the case discussed, it was necessary to clarify which tax declarations included the use of the invoice.
Source: eutekne.info
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.
