The ‘s-Hertogenbosch Court decides that X bv may not set off the turnover tax levied from it against the turnover tax for which it is requesting pursuant to art. 29 Law OB 1968. The Supreme Court declares the appeal in cassation inadmissible.
A due diligence revealed that X bv did not declare invoiced sales tax. The result is the disputed additional VAT assessment with a penalty. Due to the bankruptcy of its customer, X bv requests that this turnover tax be set off against the turnover tax levied. The inspector denies this.
Hof ‘s-Hertogenbosch (V-N 2021/13.1.5) rules that the court has validly ruled that sales tax charged on invoices must be declared and paid. Since this has not happened, the inspector has rightly levied the amount of € 56,700 – the amount of which is not in dispute. The fact that X bv has submitted a request pursuant to Article 29(1)(a) of the OB 1968 Act does not change this. Such a request does not mean that turnover tax does not have to be paid, but can at most lead to a refund of turnover tax already paid. Agreements made by X with the recipient of the Tax Authorities are not made plausible. The fine was rightly imposed, but was reduced by the court because the reasonable term was exceeded. X appeals in cassation, but does not motivate the appeal.
Source Taxlive.nl
