Director prosecuted for VAT fraud despite company’s penalties

DGA X was criminally prosecuted for VAT fraud despite default fines BV
BV Y did not file VAT returns, inspector imposed additional tax assessments
X was prosecuted for not filing VAT returns and filing incorrect returns
Den Bosch Court of Appeal declared OM inadmissible, but Supreme Court appealed in cassation
Supreme Court ruled that X was prosecuted as a natural person
Den Bosch Court of Appeal declared X’s appeal unfounded
Court of Appeal found it proven that X had actually been in charge of VAT fraud
Prosecution of X was admissible

Source: futd.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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