- The FIOD launched a criminal investigation called Hive into suspected VAT carousel fraud involving Dutch companies supplying metal to seven British customers who allegedly committed turnover tax fraud.
- Trader A was a suspect in this investigation. An audit officer of the Tax and Customs Administration investigated A’s turnover tax returns based on information from the FIOD and concluded that A was part of trade chains in which VAT fraud was committed.
- A was prosecuted but acquitted of deliberately filing incorrect sales tax returns and falsely preparing business records.
- The parties are divided on whether there was VAT fraud in the commercial chain and whether A knew or should have known about it.
- The court found no evidence of VAT fraud in the chain of trade between A and the seven UK customers, so the appeal was well-founded.
- The question of whether A was sufficiently careful was not addressed.
Source BTW jurisprudentie
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