First EPPO Verdict in Dutch Court
30 May 2025 // Preprint Issue 2/2025
Riehle_Cornelia_Neu_SW.jpg Cornelia Riehle LL.M.

In May 2025, the first verdict by a Dutch court was handed down in a case that was investigated and prosecuted by the EPPO in Rotterdam. The case concerned cross-border VAT carousel fraud related to trade with consumer electronics, causing an estimated damage of over €40 million to the EU and national budgets. The person convicted was the director of a Dutch company that acted as a "missing trader" and did not fulfil its tax obligations. The former director was sentenced to 197 days in prison for his "indispensable role" in an international VAT fraud case (180 days were probational; the probation period was two years), as well as 240 hours of community service. The investigation also revealed links to the wider Midas investigation, which has unveiled an alleged €195 million VAT fraud spanning 17 countries.

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EU European Public Prosectutor's Office (EPPO)

Author

Riehle_Cornelia_Neu_SW.jpg
Cornelia Riehle LL.M.

Institution:
Academy of European Law (ERA)

Department:
Criminal Law

Position:
Deputy Head of Section