VAT Act § 26c
Section 7: Implementation, regulations regarding fines, penal provisions, transitional regulations and final provisions
§ 26c Penal provisions
Any person who acts in accordance with the cases referred to in § 26a paragraph 1, commercially or as a member of an organisation that continuously perpetrates such actions shall be punished with a prison sentence of up to five years or a monetary fine.
Fundstelle(n):
zur Änderungsdokumentation
ZAAAH-50183