Appeal dismissed; court upheld tax evasion conviction and rejected defendant's financial hardship defense.

The appellate court dismissed the appeal by maintaining the first-instance conviction for tax evasion and ordering the defendant to pay appeal costs. The defendant argued that the prosecution violated procedural rights and that his repeated failure to pay VAT stemmed from financial difficulties and bad faith by the tax authority. The court rejected these claims, emphasizing that the defendant's inaction despite known financial constraints demonstrated clear bad faith and that shifting the risk of business operations to the state was impermissible.