The Court of The Hague ruled that the inspector was right to impose an additional assessment for turnover tax, because the shadow accounts contain a number of bank payments that are in line with the regular administration.
Stakeholders operates a wholesale business of electronic and telecommunications equipment. During a criminal investigation, the FIOD finds data carriers with shadow accounts in the home of interested parties. In response to this, the inspector will conduct a due diligence on the 2012 turnover tax returns and will impose an additional assessment. In dispute is, among other things, the question whether the inspector was justified in levying turnover tax on account of unaccounted turnover.
Source Taxlive.nl
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