- X was accused of participating in incorrect VAT declarations and creating false invoices and business records.
- The investigation was conducted by FIOD under the name Havana-Bakeliet.
- The court in Amsterdam found no evidence that X committed the alleged crimes and acquitted him.
- X and co-defendants were involved in trading VoIP call minutes.
- An international criminal organization set up business chains for VAT carousel fraud.
- Buffer companies, including X’s sole proprietorship, were used to shield the fraud.
- The court could not establish that X was aware of the VAT fraud at the time.
- X’s VAT declarations were incorrect, but there was no proof of intentional wrongdoing.
- X was classified as a buffer, not a ploffer, which affected the fraud operation.
- X did not claim VAT deductions, making his declarations not incorrect in that aspect.
- There was no evidence to prove X’s guilt even if VAT was underreported.
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.
