- Lack of Pleading Position: Advocate General Van Kempen asserts that defendant X does not have a pleading position in the tax case, as established case law dictates that individuals guilty of fraud or abuse cannot invoke EU law for defense.
- Involvement in VAT Fraud: X, as the sole shareholder and director of A BV, is implicated in VAT carousel fraud, having submitted false information to the Tax and Customs Administration regarding business operations and suppliers, leading to significant improper VAT deductions.
- Court’s Ruling and Advocate General’s Conclusion: The Court of Appeal sentenced X to community service for his role in the fraud. The Advocate General supports the ruling, emphasizing X’s intentional participation in fraudulent activities and recommending the dismissal of his appeal as unfounded.
Source: taxlive.nl
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