Court Acquits X of Intentional VAT Fraud in VoIP Call Minutes Trading Case

• X is acquitted by the Amsterdam court for intentionally submitting incorrect or incomplete VAT returns and creating false invoices
• The VAT returns submitted were incorrect, but the court could not establish intent by X
• X operates a sole proprietorship dealing in VoIP call minutes
• An investigation revealed an international criminal organization involved in VAT carousel fraud
• The prosecution claimed X and his business were involved in the fraud
• X denied knowledge of the fraud
• X explained that he did not report revenue because the invoices were incorrect and he wanted to avoid unjustly receiving a large pre-tax deduction
• X claimed to have reported this to the tax authorities
• The court found X’s actions not typical of VAT fraud, as fraud usually involves reporting revenue in the returns

Source: taxlive.nl

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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