Source Wolters Kluwer
Unofficial translation
The Court of Appeal of The Hague ruled that a turnover tax claim for previous years may not be set off against the turnover tax due for a later year. X should have made supplementary declarations for this purpose.
Entrepreneur, X, gives interior advice. For the year 2012, X submits nil returns for turnover tax on a monthly basis. On the basis of the 2012 IB/PVV return, which shows an amount of turnover tax still due for 2012, inspector X imposes an additional assessment of turnover tax with an absence penalty. The amount of the additional levy is not in dispute. In dispute is whether, when imposing the assessment for the year 2012, rightly no account was taken of a turnover tax receivable from previous years. With regard to the default penalty, X states that there is an absence of all debt.
According to the Court of Appeal of The Hague, a turnover tax claim for previous years cannot be set off against the turnover tax due for that year in the assessment for a later year. As soon as X found that a tax return for a period had been filed incorrectly or incompletely, she should have filed a supplementary tax return for that period with the correct details. The Court of Appeal declared that X had no jurisdiction with regard to the assertion that the inspector wrongly did not grant an ex officio refund for the years 2010 and earlier. The reliance on avas fails. As an entrepreneur, X may be expected to have knowledge of, or to obtain information about, the turnover tax regulations. X’s appeal is unfounded.
