A BV that charges VAT to a subsidiary must pay this VAT to the tax authorities. If the VAT is not paid, a fine is justified now that the BV knew that it had to pay the VAT. This is the opinion of the Supreme Court. The BV has the intention to not pay the indebted VAT. The fact that the subsidiary did not deduct VAT does not change the Supreme Court’s opinion.
Source: Our contributor – Van Vilsteren BTW Advies