Charge 16 (Defendants 1 and 4)
- In the framework of the 16th indictment, I decided to convict defendants 1 and 4 :
- Providing false information or report with the aim of evading or evading tax under aggravated circumstances, in accordance with section 117(b)1 together with section (b2) of the VAT Law.
- By 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 will be issued, under aggravated circumstances, in accordance with section 117(b)3 together with section (b2) of the VAT Law.
- Deducting input tax without having a document as stated in section 38, under aggravated circumstances, in accordance with section 117(b)5 together with section (b2) of the VAT Law.
I have decided to acquit defendants 1 and 4 of offenses of preparing, managing or authorizing another to prepare or maintain false ledgers, under section 117(b)6 together with section (b2) of the VAT Law, and of using any fraud or trick or permission to use them or to perform any other act with the aim of evading or evading tax under aggravated circumstances, under section 117(b)8 together with section (b2) of the VAT Law.
Charge 17 (Defendant 1)
- As part of the 17th indictment, I decided to convict Defendant 1 :
- The use of fraud, cunning and subterfuge with intent and with the intention of evading tax under aggravated circumstances, pursuant to section 117(b)8 together with section (b2) of the VAT Law.
- In the preparation, management or authorization of another to prepare or manage false ledgers or other false records, under aggravated circumstances, in accordance with Section 117(b)6 together with Section (B2) of the VAT Law.
Defendant 1 will be acquitted of offenses of concealment of transactions, under section 117(a)13 of the VAT Law, and of using fraud, deception and subterfuge, intentionally and with the intention of evading tax, under section 220(5) of the Income Tax Ordinance.