- A sole proprietor engaged in online retail was convicted of multiple tax fraud totaling over €1.1 million, stemming from intentionally filing incorrect tax returns for turnover and income tax between 2021 and early 2024.
- The District Court of Overijssel rejected all defense arguments, including claims of abused power by the Tax and Customs Administration, a valid voluntary disclosure, and a breach of trust.
- Crucially, the court ruled that audit files submitted by the tax advisor did not fall under informal privilege, as they were regular records for factual determination, leading to an 18-month prison sentence (with 6 months suspended) for the defendant.
Source BTW Jurisprudentie
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