- The defendant (T) was convicted of serious VAT fraud for the years 2016-2018, having underreported VAT by a total of 671,647 DKK.
- T admitted to submitting incorrect VAT information but denied intent to evade payment, blaming personal and economic reasons and reliance on her accountant.
- The court found T had knowingly provided false information and accepted the risk of tax evasion.
- T was sentenced to 4 months’ conditional imprisonment with community service and fined 400,000 DKK, with consideration given to the fact that the owed VAT was paid.
- The High Court upheld the lower court’s verdict despite T’s appeal for acquittal or mitigation and the prosecution’s call for a harsher sentence.
Source: info.skat.dk
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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