- On 26 May 2025, the District Court of Overijssel delivered a judgment against a director accused of improperly managing the filing of incorrect sales tax returns for three companies from 2018 to 2022, leading to excessive claims for input VAT.
- The court found evidence that the defendant knowingly submitted unreliable tax returns, acknowledging a lack of proper accounting practices, but acquitted him of complicity, stating he could not legally direct his own conduct.
- Given the severity of the fraud’s impact on taxation and tax morale, the court imposed a sentence of 240 hours of community service (or 120 days of detention) and a six-month suspended prison sentence with a two-year probation, while considering the defendant’s efforts to repair the damage and his future employment interests.
Source BTW jurisprudentie
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