aiding and abetting tax or customs duty evasion / prosecution for tax or customs duty fraud

Quellen:

Guideline to complete supplier's declarations of MAN Energy ...
https://corporate.man-es.com/...supplierdocuments.../01---gu...

d) Advice on the consequences of providing incorrect details
The details we require from you are highly relevant in legal terms. Incorrect details may trigger consequences under civil law, criminal law and the law of administrative fees. Please therefore ensure that you prepare the documents with the greatest of care and subject them to thorough legal examination. An invalid supplier's declaration may for example have the following consequences:

- Withdrawal of preferential proofs issued, causing the subsequent levy of customs duty on the exported products in the country of import

- civil claims against the issuer of the incorrect long-term supplier's declaration, for example owing to the subsequent levy of customs duty in the country of import

- Punishment as a tax irregularity according to § 379 of the Abgabenordnung (AO) [German Fiscal Code] aiding and abetting tax evasion (§ 378 AO) or as a tax offence through aiding and abetting tax evasion (§ 370 AO).

If you have any doubts or queries about your details, please contact your local tax authority or chamber of trade and industry.

Supplier's Declaration in Germany and the EU - Customs Law
https://www.winheller.com/.../tax...tax.../customs.../suppli...

Fines of up to EUR 5,000 per false document

The supplier’s declaration is hence a supporting document suitable to prove tax-relevant facts. Great care should be taken when issuing a supplier’s declaration because an incorrect declaration constitutes a minor tax fraud, i.e. a regulatory offense, that may be subject to a fine of up to EUR 5,000 per false document.

In addition, the issuer may have to face recourse claims from the user of the incorrect supplier’s declaration as the preferential customs treatment may be withdrawn from the user even retroactively if, subsequently, it turns out that the respective goods did not qualify for preferential treatment. Furthermore, a user, who knows that the supplier’s declaration is incorrect, will be prosecuted for tax fraud.

Federal Tax Crimes: Conspiracy or Aiding and Abetting Tax Violations
https://moskowitzllp.com/...tax.../conspiracy-or-aiding-and-...
Aiding and Abetting. You may be charged with aiding and abetting a tax crime if you assist or participate in a scheme that is carried out by another person, where you knew and intended to cause or assist that person to commit the crime. The other person need not be found guilty.

Prison Time And Stiff Penalties Await Tax Fraudsters, Prosecutors Warn
https://www.justice.gov › ... › News
29 mar. 2018 - Tax Preparer Fraud, Identity Theft among the 12 Most Common Tax ... for each charge of aiding and abetting in the preparation of false tax ...

Criminalization of US Customs Violations - Global Financial Integrity
https://www.gfintegrity.org/.../Criminalization-of-US-Custom...
9 jul. 2015 - and countervailing duties on certain aluminum extrusions ... customs evasion by the aluminum companies' competitors — a fairly ... 18 U.S.C. §§ 1956, 1957 (money laundering), 18 U.S.C. § 545 (smuggling), 18 U.S.C. § 2 (aiding and abetting) and 31 U.S.C. §§ 3729-33 (the False Claims Act or FCA).

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Note added at 11 days (2019-06-20 12:35:12 GMT) Post-grading
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No issue with that whatsoever. Glad to have been of help!