- An entrepreneur knowingly participated in a VAT carousel fraud, submitting false documents and ignoring multiple warnings from the tax inspector.
- Both the District Court and Court of Appeal in The Hague convicted him, sentencing him to 240 hours of community service.
- The defense argued he had a “defensible position” based on a 2014 court ruling, but A-G Van Kempen rejected this, stating it only applies to those unknowingly involved in others’ fraud, not to those committing fraud themselves.
- The evidence showed deliberate fraudulent actions, including fake invoices and false reference letters.
- A-G Van Kempen advised the Supreme Court to dismiss the appeal.
Source: taxence.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.
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