VATupdate

Share this post on

Court Upholds Conditional Sentence, Overturns Deportation for Tax Evasion at Airport

  • T was charged with avoiding customs duties by withholding a watch at an airport without declaring it to customs authorities.
  • The watch had a duty value of 45,280 kr and was intended for export from the EU.
  • T claimed he intended to return the watch and sought a refund, but the court found he intended to export it duty-free.
  • T was sentenced to 20 days of conditional imprisonment and a 2-year entry ban, reduced from 4 years.
  • T appealed for acquittal or a fine instead of imprisonment and to be cleared of the entry ban.
  • The prosecution sought to increase the entry ban to six years.
  • The High Court upheld the sentence but acquitted T of the entry ban, considering the isolated nature of the incident and T’s personal circumstances.

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.

Sponsors:

VATIT Compliance
VAT news

Advertisements:

  • Exchange Summit