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Offense fine for additional assessment for turnover tax not contrary to the una via principle

A has been issued an additional turnover tax assessment for the periods from January 1, 2015 to December 31, 2018. By simultaneous decision, the Tax Authorities imposed an offense fine under Article 67f AWR for the period 2018. For the periods from February 1, 2014 to 31, In December 2017, the participant of A was sentenced on the basis of Article 69 of the AWR to a community service order of 240 hours and a suspended prison sentence of 3 months.

Source BTW jurisprudentie

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