Leiria court sentences businessman who falsified accounts to suspended sentence

The Leiria court sentenced the businessman for the crimes of tax fraud and tax fraud to a single penalty of five years’ imprisonment, suspended for the same period, on the condition that he pay the state almost 145 thousand euros.

According to the ruling, the 52-year-old businessman from Caldas da Rainha was the managing partner of a computer equipment trading company based in Pombal, the criminal case against which was declared closed.

The panel found that the defendant issued two invoices to a British company in early 2012, but his company made no sales (…) and had no commercial relationship with it.

The defendant also fabricated an invoice to his company as if it had been issued by a carrier to justify transactions with the UK company, but the carrier did not provide the service or issue the invoice. The same procedure was applied to another company.

In the same year, the defendant approached three other companies and asked them to place orders for goods and also issue proforma invoices so that he could pre-pay for the goods, but after issuing invoices, he canceled the orders, there was no sale of goods by these parties.

The class court also found it proven that the defendant presented four invoices issued to his company and reflected in its invoices as if they had been issued by these three companies.

According to a document dated Wednesday and to which Lusa now has access, the defendant, in his personal capacity, also issued two invoices to his company relating to the company’s purchase of 110 “laptops.”

“It appears from the company’s accounting records that invoices” were recorded and paid to the defendant, but the company “did not purchase” equipment that was not “on its inventory.”

The court stated that the financial gain in the VAT refund claims was in the order of 97 thousand euros, an amount corresponding to the acquisition or sale of goods and services or the provision of services that do not constitute actual commercial transactions.

According to the panel of judges, the businessman acted with the aim of falsifying accounts in the name of other companies with which he had no connection, knowing that they did not correspond to true commercial transactions and not refraining from using them in his accounts and declarations to the tax administration.

Thus, he received financial benefits to which he had no right, and caused damage to the state treasury.

The court found that the defendant personally and on behalf of the company in 2011 and 2012 included in accounting documents and reports aimed at financing the purchase of goods and services that were not contracted with him and were not actually provided to him. to him. .

The aim was “to be able to fictitiously increase the value of expenses incurred” by the company and thus “obtain a greater compensation in the form of VAT, thereby reducing the value to be passed on to the state in this regard.” as well as the IRC and receive appropriate VAT refunds.”

According to the document, the defendant was paid compensation in the amount of 47,996.21 euros.

According to the ruling, the defendant, who has a conviction for qualified fraud, admitted the facts to the fullest extent and only stated that he did not receive all the amounts alleged in the indictment.

In his statements, the businessman explained that “in April 2011, he gained access to the AT system.” [Autoridade Tributária]to see how it was and access VAT refund features.”

“He decided to test this with a small order of about 100 euros, and then he was asked for invoices, which he created and entered into the system, and was surprised to receive a VAT refund,” the ruling said, adding that the businessman “ He thought it was too easy and started running more bills.” As a result, he did to the company what he did in his own name: “issued false invoices and demanded a VAT refund.”