- T was charged with tax fraud for withholding VAT-related revenue from the company’s income statement in 2008, resulting in a lower declared profit and a loss to the state of 715,103 kr.
- In 2012, T was also charged with underreporting VAT, resulting in an unjustified VAT refund of 142,891 kr. and an attempted refund of 463,724 kr., which was prevented by tax authorities.
- The prosecution sought a prison sentence and an additional fine of 650,000 kr.
- T explained that they changed accountants to hide payments using an intercompany account, claiming it was to buy time due to financial issues.
- T claimed errors in VAT reporting were due to misunderstandings and mistakes, not intentional fraud.
- The court found T guilty of both charges, noting deliberate attempts to evade VAT in 2012 and inability to explain discrepancies.
- T was sentenced to 1 year of conditional imprisonment and fined 650,000 kr.
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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