In 2016 and 2017, a construction worker carries out masonry, stucco, plumbing, carpentry and tiling work, among other things. He also enjoys income from the rental of two homes. He filed nil sales tax returns for the year 2016, with the exception of the months of October and November. For the months of October and November, he declared €818 and €342 respectively in VAT due. He also submitted a nil return for the month of January 2017. He did not file any returns for the other months of 2017. Due to failure to file a return, the Tax and Customs Administration has imposed automated additional turnover tax assessments of €250 per month for these other months.
Source BTW jurisprudentie
