The balance sheet item sales tax stated in the corporate tax return is not a basis for a fine
In this capacity, fiscal unit A submits turnover tax returns on a monthly basis. On 8 July 2016, A filed a corporate income tax return for the year 2014 in a regular manner, of which the annual accounts as at 31 December 2014 stated a balance sheet item for VAT of € 127,219. On December 20, 2016, A filed a corporate income tax return for the year 2015, which includes an amount of sales tax due of € 216,921, specified as “Due for this financial year € 104,856” and “Due for the previous financial year € 112,065”.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Dutch Supreme Court Refers Key VAT Real Estate Questions to CJEU, Creating Market Uncertainty
- Dispute Over VAT on Final Payment for Business Transfer and Software Use Agreement, Arnhem-Leeuwarden Court 2025
- Supreme Court Confirms: No Destruction of Ruling; No Mediation or Foreign Establishment Proven
- General Court Excise T-690/24 (Kolinsen) – Judgment – Member State of arrival competent to levy excise duty in the event of irregularity detected on arrival
- Dutch Court Denies VAT Deduction for Crypto Platform Over Lack of Direct Service to Non-EU Clients
