The client imported used cars from abroad and resold them in Denmark. All invoices were affixed with a text by the client stating that the imported cars were sold under the VAT arrangements for second-hand goods. Meanwhile, the Danish Tax and Customs Administration had determined that the conditions for applying the second-hand VAT rules were not fulfilled, and therefore the reported VAT was declared too low.<\/p>\n
The audit firm had assisted the client with the preparation of accounts, bookkeeping, etc., including the preparation of a VAT letter for the client’s VAT reporting.<\/p>\n
The Public Prosecution Department requested that the audit firm, like the client, should be fined tens of millions of Danish kroner.<\/p>\n
Claus Hedegaard Eriksen represented the audit firm in the criminal proceedings, in which the proceedings against the audit firm were dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"
The client imported used cars from abroad and resold them in Denmark. All invoices were affixed with a text by the client stating that the imported cars were sold under the VAT arrangements for second-hand goods. Meanwhile, the Danish Tax and Customs Administration had determined that the conditions for applying the second-hand VAT rules were […]<\/p>\n","protected":false},"author":72,"featured_media":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-7037","results","type-results","status-publish","hentry","results_category-litigation"],"acf":[],"yoast_head":"\n