The aggravating circumstances are described in sections 117(b2), 2 and 3 of the VAT Law.
I acquit the defendant of the other offenses attributed to him in the framework of the 15th indictment, since I see this as unnecessary duplication.
Charge No. 16
- This charge is attributed to defendants 1 and 4, and includes the following offenses:
- a) Providing false information or report, with the aim of evading or evading tax under aggravated circumstances, in accordance with section 117(b)1+(b2)2-3 of the VAT Law.
- b) Issuing a tax invoice or a document posing as a tax invoice, without making or undertaking to make a transaction in respect of which the said invoice or document was issued, with the aim of evading or evading tax in aggravated circumstances, in accordance with section 117(b)3+(b2)2-3 of the Tax Appeal Law (15 offenses).
- c) Deduction of input tax without having a document, as stated in section 38, in aggravated circumstances, in accordance with section 117(b)5+(b2)2-3 of the VAT Law.
- d) Prepare, manage or authorize another to prepare or maintain false ledgers or other false records, under aggravated circumstances, in accordance with Section 117(b)6+(b2)2-3 of the VAT Law.
- e) The use of any fraud, or trickery, or the permission of another to use them or to perform any other act, with the aim of evading or evading tax under aggravated circumstances, in accordance with Section 117(b)8+(B2)2-3 of the VAT Law.
In this indictment, it is alleged that on various occasions, defendant 4 submitted periodic tax appeal reports to the Tax Authority on behalf of OPCI.
The defendant was deducted from the tax in respect of the transactions, input tax, according to a document presumed to be invoice No. 004 dated April 30, 1999, issued by Schloss Company, in the amount of NIS 446,277.78, for 50 computers and 50 network cards for the computers.
Defendant 4 deducted from the tax on the transactions, input tax, according to a document that was supposed to be invoice No. 3 dated October 14, 1999, which was issued by the Savilla Company, in the amount of NIS 2,953,548, for the supply of 204 computers.