The Public Ministry of the Department of Investigation and Criminal Action (DIAP) of Braga, accused the firm DIEAM Auto, Unipessoal, Lda, of Real, Braga, and two managers, Paulo Ribeiro and Rui Filipe Dinis, of the practice of the crime of qualified tax fraud .
Vehicles imported from Germany and the Netherlands came with an “invoice” or indication that they had been purchased from an individual or an entity other than the real seller. Thus, fleeing the tax authorities.
Indictment
The prosecution says that, as of March 2013, the two defendants “put into practice an illegal vehicle purchase scheme in European Union countries, for sale in national territory, disguising the application of the general VAT regime, applicable to the situation in which they were effectively acquired, for the special second-hand taxation regime ”.
The Public Ministry concluded that, “to hide the acquisitions, the defendants legalized the vehicles in Portugal, with the Customs, using invoices, prepared by you or someone at your command, supposedly issued by taxpayers, registered in German or French territory, or private individuals, other than DIEAM Auto suppliers ”.
They did it “as if they were the real suppliers or transmitters of the vehicles, and still issued in favor of taxable persons in Portugal, most of them private individuals”.
Forged sales
The forged sales declarations, – points out the magistrate – “when they did not refer to alleged transactions carried out between private individuals, they contained the indication that the VAT had been paid at source, or the mention that the sale was made under the margin regime, and were normally of a value higher than the effective value of the purchase made by DIAEM ”.
The investigation concludes that, “VAT or any other tax on sales made to DIEAM by taxable persons from other EU member states was not paid, nor was any special regime applied, namely the special second taxation regime. hand”.
Thus between 2011 and 2015, the importer did not deliver a total of 1.044 million euros to the State coffers.
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