The public prosecutor's office (OM), in a press release reporting penalties imposed for improperly accounting for private expenses.
Forgery
The offence for which these penalties have been imposed is forgery (Article 225 Penal Code) and the tax offence of issuing an incorrect or incomplete invoice or note (Section 68(1)(g) AWR).
This offence was committed by a dozen (sub)contractors, who carried out renovations on private property of entrepreneurs, as well as built a swimming pool. The forgery consisted of changing the name and/or description of the work on the invoices. In doing so, the (sub)contractors helped conceal who their client was and the true nature of the services provided.
Fines were imposed on the (sub)contractors by the prosecution, the amount of which was tailored to the amount invoiced including VAT.
community service
The entrepreneurs who asked the (sub)contractors to issue the incorrect invoices have been punished by the public prosecutor for tax fraud and forgery. For what amount the tax fraud was committed, the press release does not reveal. It does say that a total of over €1.1 million in fines was imposed. In addition, the entrepreneurs were punished with community service of 140 and 180 hours.
Criminal court
It is notable that these penalties are imposed by the prosecution. One would expect offences to be punished by a tax court. However, for the sake of efficient disposal, not every criminal tax case needs to be brought before the court. The prosecution is reporting the case with the press release because it believes society needs to be informed.