The Resource UAB Resota v State Tax Inspectorate : Administrative case No A442-3046/2012

UAB Resota v State Tax Inspectorate : Administrative case No A442-3046/2012

Label
UAB Resota v State Tax Inspectorate : Administrative case No A442-3046/2012
Title
UAB Resota v State Tax Inspectorate : Administrative case No A442-3046/2012
Contributor
Subject
Language
eng
Summary
Judgment by the Supreme Administrative Court of Lithuania, judgment of 8 November 2012. The taxpayer was a scrap metal dealing company whose directors bought scrap metal from individuals not registered voor VAT. They than produced invoices which purported to show that the scrap metal had been bought from companies registered for VAT which enabled them to deduct the input VAT from their output VAT payments. The tax authorities disallowed the deductions, so that eventually the correct amount of VAT was paid. The company and its directors were then convicted before the criminal courts of fraud and fined substantial amounts. The tax authorities then imposed further penalties under the Revenue legislation. These penalties were annulled in part by the Administrative Court and the taxpayer appealed to the Supreme Administrative Court. This case looks further into the ne bis in idem principle (no double punishment for the same offence). This case applies the principle to substantial fines in connection with a VAT fraud
Citation source
In: International tax law reports. - London. - Vol. 15 (2013),
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • VAT fraud
  • criminal tax law
  • penalties
  • human rights
Label
UAB Resota v State Tax Inspectorate : Administrative case No A442-3046/2012
Instantiates
Publication
Label
UAB Resota v State Tax Inspectorate : Administrative case No A442-3046/2012
Publication

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