- Ruling on VAT Fraud: The Supreme Court ruled against the appeals in the “Hive” VAT fraud case, confirming that [accused] B.V. and its associates engaged in large-scale VAT fraud by improperly applying the zero rate for intra-Community supplies involving scrap materials shipped from the Netherlands to the UK before Brexit.
- Use of “Empty Shells”: The court established that the British companies involved acted as “empty shells” without fulfilling tax obligations, facilitating the fraud by disguising the actual customers and maintaining a facade of legitimacy, while intermediaries [A] B.V. and [D] B.V. had no genuine economic activity and were controlled by [accused] B.V.
- Conviction of Key Individuals: The Supreme Court upheld the lower court’s findings that the legal entity and its directors intentionally submitted false VAT returns and invoices, thereby committing forgery and misrepresentation, leading to the conviction of the individuals as de facto managers responsible for the fraudulent activities.
Source BTW jurisprudentie
