I examined the invoices mentioned in the 16th indictment, and came to the conclusion that they were indeed fictitious invoices, which did not reflect a real transaction. The words were detailed in detail in the framework of the relevant charges, and I do not see the need to repeat them again.
This is true of Schloss Company Invoice No. 004 and Svela Invoice No. 3, companies that did not lawfully purchase any goods, and therefore were not permitted to issue invoices to OPCI. The same is true of the invoices of the Lirko Fabrice company (P/483) that were issued, as it were, in respect of : "marketing consulting according to details, including brokerage fees".
There is no dispute that Lyrco Fabrice did not provide any consulting services or mediate between OPCI and any other party, and this is sufficient to determine that this is a fictitious invoice, which was delivered by Defendant 1 to Defendant 4, with a clear intention of evading the payment of the full VAT obligatory.
Similar things can be said with regard to the Omega Heimlich invoices (P/471 and P/472), in respect of which defendant 4 admitted that they were fictitious invoices, which he received from defendant 1, and which were intended to cover the goods that are the subject of charges 4 and 5.
Defendant 4 testified in court, with reference to invoice P/471 : "Since I had no contact with Omega Heimlich, this is also an invoice that was submitted and has no basis" (p. 4978 of the transcript, paras. 16-17)
When he was presented with the additional invoice (P/472), when the prosecutor noted that the court might convict him of an offense for this invoice as well, defendant 4 said : "I will be sorry but that is what will happen" (Q. 20).
Indeed, the prosecution did not present the documents themselves that were submitted to the VAT authorities, but in fact there was no real dispute that input tax was deducted on the basis of these invoices, in the framework of the OPCI reports for the tax appellant (P/393 and P/394), and defendant 4 confirmed this in his testimony.