Supreme Court allows partial prosecution of tax fraud when tax adjustments were previously ordered.

The Supreme Court permitted the prosecution of tax fraud charges against a professional regarding previously adjusted tax liabilities. The defendant argued that since tax adjustments had already been ordered for income tax and VAT, the subsequent criminal charge for gross tax evasion should be inadmissible. The court ruled that the prior administrative adjustments did not preclude criminal proceedings, as the two processes serve different legal purposes and the criminal charge addresses the underlying intentional evasion. Consequently, the prosecution was allowed to proceed on the specific facts of the alleged fraud.