Over-invoicing to avoid anti-dumping duties on solar modules
In order to avoid high anti-dumping duties on Chinese solar modules, importers submitted to the customs authorities undertaking invoices that were incorrect in terms of content. This served to conceal the undercutting of the minimum purchase price, compliance with which, however, was a prerequisite for exemption from the anti-dumping duty. By referring to the inflated undertaking invoices in the customs declaration, the declarants had, in the opinion of the Federal Court of Justice, provided incorrect information on fiscally significant facts within the meaning of Section 370 of the German Fiscal Code (AO). The anti-dumping duties were incurred in full upon importation. This constituted the tax evasion required for tax evasion. In the literature, weighty arguments are put forward against this view.
In 2013, definitive anti-dumping duties on photovoltaic modules from China had been imposed by the EU. Chinese companies whose undertakings were accepted by the Commission were exempted from these anti-dumping duties under certain conditions. These included S. Ltd. based in the People's Republic of China, whose wholly owned subsidiary was the German company Su. GmbH was.
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Autor: Torsten Hildebrandt, Rechtsanwalt, Fachanwalt für Strafrecht, Fachanwalt für Steuerrecht, Zertifizierter Berater für Steuerstrafrecht (DAA), Berater für Zölle und Verbrauchsteuern, https://steuerstrafrecht-rechtsanwalt.de