A carries out demolition and insulation work and has not filed any sales tax returns. The Tax and Customs Administration has therefore imposed additional assessments on its own initiative, along with a tax return default penalty and a payment default penalty for each period. A’s objections to this were declared inadmissible due to non-excusable exceeding of the time limit. The requests for ex officio reduction were rejected.
The question is whether the objections were rightly declared inadmissible. If the objections should have been declared admissible, it is in dispute whether the additional assessments and the simultaneously imposed fines should be annulled.
Source BTW jurisprudentie
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