- Several BV’s and GmbH’s were involved in a VAT carousel fraud scheme in the Netherlands.
- The scheme involved selling cars at 0% VAT from a Dutch BV to affiliated German GmbH’s, which were then sold to Dutch companies also at 0% VAT.
- The BV’s were labeled as “ploffer” by the FIOD.
- Criminal investigation was conducted against Ms. X and co-defendant Y, as well as their affiliated BV’s and GmbH’s.
- Ms. X was accused of filing incorrect and incomplete VAT declarations, falsifying transportation documents, invoices, and purchase agreements, and falsifying company records.
- The court found evidence of frequent changes in management and addresses, multiple companies with the same directors, lack of or untraceable administration, and minimal VAT payments despite generating revenue.
- The court determined that the deliveries to the German GmbH’s were sham transactions without economic value and not eligible for the zero rate VAT.
- Ms. X was held responsible for the financial administration and was sentenced to 240 hours of community service and a fine of €50,000.
Source: futd.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.
