the presentation of correct VAT-related statements for the purposes of fraudulently disguising the non-payment or wrongful creation of rights to VAT refunds.
ráitis chearta a bhaineann le CBL a thíolacadh chun an neamhíocaíocht a cheilt ar shlí chalaoiseach nó cruthú éagórach ceart chun aisíocaíochtaí CBL.