No Defensible Position for VAT Fraudster, Rules Advocate General Van Kempen in Tax Case

• A-G Van Kempen finds that X has no arguable position (“pleitbaar standpunt”) in this VAT fraud case.
• X, as director and sole shareholder of A BV, knowingly participated in carousel fraud by using false documents and claiming excessive VAT deductions.
• The court convicted X as de facto manager, sentencing him to 240 hours of community service or 120 days imprisonment.
• X’s claim of an arguable position regarding VAT deduction was rejected, as established case law denies EU law protection to those committing fraud or abuse.
• The Advocate-General advises the Supreme Court to declare X’s appeal unfounded.

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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