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