Tax and VAT Fraud Case: Criminal Charges and Processing Time

• The case concerns criminal tax and VAT charges against a taxpayer who allegedly reported too low business profits for 2014 and 2015, resulting in underpaid income tax of DKK 108,348 and DKK 139,101.
• She was also charged with understating VAT for 1 January 2015 to 31 March 2016 by declaring a VAT liability of DKK 22,211 instead of DKK 220,555, allegedly depriving the state of DKK 198,344.
• The taxpayer denied guilt but admitted the factual figures; the district court acquitted her because the evidence did not prove intent beyond a reasonable doubt.
• The district court also noted that, if conviction had been possible, the case would likely have led to penalty waiver because of the very long delay in processing the case.
• The prosecution appealed, seeking conviction and a fine, with an alternative argument for gross negligence and a reduction due to the excessive case duration.

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.

---

---