Court sentenced defendant to combined prison term for VAT fraud and organized crime, exempting court costs due to insolvency.

The court sentenced the defendant to a combined prison term for participating in an organized group to commit VAT fraud and tax evasion. The prosecution argued for a severe penalty due to the systematic nature of the crimes and the defendant's role as a company president. The court upheld the sentence as proportional to the moral degradation caused, while exempting the defendant from paying court costs because they lacked any assets to satisfy the judgment.