- T was charged with serious VAT fraud for failing to report correct VAT amounts for his company from January 2016 to December 2017, resulting in a loss of DKK 1,601,157 to the state.
- T claimed he had no knowledge of the missing VAT reports, and the district court found his explanation credible, acquitting him due to insufficient evidence of intent.
- The prosecution appealed, arguing T acted with gross negligence and that the case was not time-barred.
- The High Court found T had shown gross negligence by delegating financial matters but agreed there was no proof of intent to commit VAT fraud.
- The High Court considered whether T could be fined for gross negligence or if the case was time-barred, noting that for the last period (deadline March 1, 2018), there was no VAT evasion.
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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