GMBTH 20676/2022 Decision: Acquittal for the crime of tax evasion and receipt of fictitious invoices

In a case successfully handled by our office, the Single Municipal Court of Thessaloniki (C') declared the accused innocent, who was accused of the offence of tax evasion with intent by accepting fictitious invoices.

The Court, after examining all the documents submitted and the arguments of the defendant's attorney, declared her not guilty, as it found that the transactions in question were factual in their entirety and the tax authority's claims to the contrary were not proven.

The following is an extract from the Extract of the No. GTMP 20676/2022 decision.

Decision number: GMPΘ 20676/2022

THE SINGLE-MEMBER DISTRICT COURT OF THESSALONIKI

FOR THOSE REASONS

Judging by REPRESENTED BY THOMA KALOKIRI, LAWYER (NO 11982 OF THESSALONIKI) the defendant with the following information: Surname: .............. Name: ......................, Father's Name:.............., Mother's Name:............, Social Security Number:.................., Born:................., Place of Birth:........................., Resident: ..........................., P.O.B.:..............

Cry her out ATHOS of that:

In Thessaloniki, during the tax period from 1-1-2010 to 31-12-2010, he intentionally committed the crime of tax evasion and in particular, with several acts that constitute a continuation of the same crime, he accepted fictitious tax information, i.e. tax information issued for non-existent transactions. Specifically, at the above mentioned place and during the period from 1-1-2010 to 31-12-2010 the accused, as the owner of a sole proprietorship with the object "RETAIL TRADE" and based in Thessaloniki, accepted 3 tax documents and in particular the tax document no. 14/10-08-2010 invoice with a net value of 6.500,00 Euro, the invoice with a net value of 18.200,00 Euro (No. 26/16-8-2010) and the invoice with a net value of 18.200,00 Euro (No. 3.1-2010). 27/16-8-2010 invoice with a net value of 5.300.00 euros, which are fictitious because they were issued for transactions that do not exist in total by the company with the name "...........................". Specifically, the said issuing company, owned by ............................., issued tax documents with which it supplied the companies that had joined the co-financed by the NSRF 2007-2013 action of the operational programme, one of which was the defendant's company, for transactions that were fictitious, such as the ones for which the aforementioned invoices were issued, with the sole purpose of obtaining subsidies on behalf of the beneficiaries.

It was judged, decided and published, immediately in his audience.

ΘΕΣΣΑΛΟΝΙΚΗ,10/10/2022

CHAIRMAN SECRETARY