- Conviction for VAT Fraud: The defendant, as the de facto manager of a private limited company, was convicted for intentionally submitting false VAT returns and documents, participating in a VAT carousel scheme despite warnings from tax authorities about suspicious suppliers.
- Cassation Arguments Rejected: In cassation, the defendant claimed there was an arguable position regarding VAT deduction rights and challenged the tax authorities’ request for email correspondence as a “fishing expedition.” However, these arguments were not upheld.
- Advocate General’s Advice: The Advocate General advised the Supreme Court to dismiss the defendant’s pleas, stating that individuals cannot invoke EU law to defend themselves against their own fraud and that the tax authorities’ information request was lawful and within their supervisory powers.
Source BTW Jurisprudentie
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