A BV performs interim management activities and administrative services. After the tax authorities announced an investigation, the DGA reported the theft from his car to the police of a laptop containing the administration. Since the records were not available, the Tax and Customs Administration made use of the bank statements submitted by A BV for its investigation. The returns have been corrected on this basis. The adjustments relate in particular to the amount of the input tax deduction. Subsequently, additional assessments for turnover tax and offense fines of 50% were imposed on the basis of Article 67f AWR due to (conditional) intent.
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
