Law firm for
Tax law and tax criminal law
Specialized.
Professional.
Effective.
VAT evasion
VAT evasion is among the most rigorously prosecuted tax offenses. VAT carousels, bogus invoices, denied input tax deductions – the investigating authorities are highly specialized, the penalties are severe, and confiscation is relentless. But not every accusation holds up. Not every bogus invoice creates a tax liability. Not every input tax deduction is unjustified. I examine the accusations, dissect the tax office's calculations, and defend you – with the precision this complex area of law demands. - Attorney Ibrahim Cakir, Lawyer for Tax Law & Tax Criminal Law & Certified Tax Criminal Law Consultant (DAA )
My Services in VAT Fraud Defense
As a tax lawyer and certified tax criminal law consultant (DAA), I defend entrepreneurs, managing directors, and those involved in cases of alleged VAT evasion – from initial suspicion to trial. Office in Mainz | Branch offices in Frankfurt am Main and Mannheim | Nationwide representation
My range of services in cases of VAT evasion:
Defense against charges of VAT fraud – examination of the charges, analysis of the evidence, development of the defense strategy.
Defense in VAT carousel fraud cases – Whether “Missing Trader”, “Buffer” or “Distributor”: I defend at all positions in the chain.
Defense against denied input tax deduction – examination of the requirements of Section 15 of the German VAT Act, challenge to the denial, reduction of the amount of tax evaded.
Defense against fraudulent invoices – Was the invoice actually "in circulation"? Was there a genuine delivery? Precise analysis of the elements of the offense.
Review of damage calculation – No double counting in chain transactions, correct determination of the actual tax loss.
Defense against asset confiscation – defense against confiscation orders under Section 73 of the German Criminal Code (StGB), reduction of the confiscation amount.
Defense in cases of import VAT evasion – false customs declarations, under-invoicing, smuggling.
Assistance during searches – immediate consultation, on-site presence, review of the search warrant.
Representation in the main hearing – before the local court, regional court or in the appeal before the Federal Court of Justice.
When you should call me
You have received a summons for VAT evasion.
The tax investigation unit has searched your business premises.
They are accused of participating in a carousel fraud scheme.
The tax office denied the input tax deduction and demanded additional taxes.
Criminal proceedings have been initiated against you.
You have received a penalty order for VAT evasion.
You are the managing director of a GmbH (limited liability company) and are to be personally liable.
They fear they have been unknowingly drawn into a carousel scheme.
The sooner you call, the more defense options we have.
VAT evasion - basics
VAT evasion is among the most complex and rigorously prosecuted tax offenses. The reason: VAT is by far the most lucrative tax for the tax authorities – and the most frequently evaded. Defending against charges of VAT evasion requires precision. I examine each individual allegation: Was there actually a taxable supply? Was the input tax deduction truly unjustified? Did the invoice leave the issuer's internal sphere? Was the tax loss calculated correctly – or did the tax office improperly add up amounts in chain transactions? The case law of the Federal Court of Justice offers numerous avenues for a successful defense. Those who are familiar with and utilize these avenues can reduce the amount of tax evaded, mitigate the sentence – or even achieve an acquittal. Particularly significant: Since the 2017 reform of asset forfeiture, in addition to the penalty, the confiscation of the "value of proceeds of crime" is also a possibility. This means that the amount of taxes wrongly refunded or not paid must be paid to the state – in addition to the penalty. For business owners, this can mean financial ruin.
Defense - VAT evasion
Defending against charges of VAT evasion requires expertise in both tax law and criminal law. As a specialist lawyer for tax law with a focus on tax criminal law, I combine both perspectives.
My work begins with a thorough analysis of the alleged offense. I examine whether the tax evasion claimed by the tax office and the public prosecutor's office actually occurred. In particular, I investigate whether a tax liability has arisen – because not every fictitious invoice automatically leads to a tax liability, as the Federal Court of Justice has repeatedly clarified.
A key focus of my defense is the critical review of damage calculations. In carousel fraud and other chain transactions, investigators tend to add up the damages at each link in the chain—which can lead to unconstitutional double jeopardy. I ensure that only the actual damages are considered.
In cases involving allegations of carousel fraud, the distinction between perpetration and complicity is crucial. Were you an unwitting "buffer" who simply passed goods through in good faith? Or were you aware of the fraudulent scheme? This question often determines the length of a prison sentence.
I pay particular attention to defending against asset confiscation. Since 2017, courts have been regularly ordering the confiscation of the value of proceeds of crime – often amounting to the entire evaded tax. For clients, this frequently means financial ruin. I develop strategies to limit or prevent confiscation.
Alongside criminal defense, I also represent you in tax proceedings. The question of whether input tax deduction was rightfully denied is relevant under both tax and criminal law. A successful defense in the tax proceedings can undermine the basis of the criminal charges.