In the interests of A / S “Talsu gaļa”, persons committed VAT refund fraud from the state budget in the amount of 73,676 euros and avoided paying taxes in the amount of 415,044 euros.
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According to the accusation, the persons involved fictitious companies in the criminal scheme planned for 2011, falsified accounting documents, executed fictitious transactions, after which these fictitious transactions were declared to have taken place. Subsequently, the VAT declaration of A / S “Talsu gaļa” was submitted to the State Revenue Service for these transactions.
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As a basis for deducting input tax, the accused used the specified false and false accounting documents, as if certifying the actual transactions.
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One of the accused, who at the time of committing the crimes performed the duties of a member of the Board of A / S “Talsu gaļa”, was found guilty according to Section 177, Paragraph three (as amended until 01.04.2013) and Section 218, Paragraph two of the Criminal Law in the wording until 01.04.2013) and sentenced to imprisonment for three years and six months, depriving him of the right to conduct business for three years.
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In turn, the other two persons have been found guilty according to Section 20, Paragraph four and Section 177, Paragraph three of the Criminal Law, ie in support of fraud, and according to Section 20, Paragraph four and Section 218, Paragraph two of the Criminal Law (in the wording of the law until 01.04.2013), ie in support of tax evasion. The persons named were each sentenced to two years and six months’ imprisonment, deprived of the right to conduct a business for two years.
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The judgment can be appealed.
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