VAT fraud – forgery – fraud – energy taxes

T was charged with fraud with VAT, gas tax, mineral oil tax and electricity tax. In addition, T was charged with fraud and forgery against his insurance company by using 10 false invoices in order to get compensation paid. T had made incorrect VAT returns and incorrect declarations of expenses for electricity, gas and mineral oil. T had thereby evaded DKK 176,374 in VAT and DKK 50,499 in energy taxes in total.

The district court found T guilty of the charge. The court found that T had intentionally provided incorrect information. The expenses were on the whole undocumented. T was sentenced to 1 year and 3 months unconditional imprisonment for fraud and forgery. For violation of the VAT Act and the Energy Tax Acts, he was fined DKK 325,000.

Source: skat.dk

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