The State Secretary for Finance has withdrawn an appeal in cassation against the annulment of an offense fine. This fine was based on voluntarily dependent material: a turnover tax supplementary declaration.
On 19 November 2021, the Den Bosch Court ruled that a nourishment by its very nature is material whose existence depends on the will of the taxpayer. The tax authorities are therefore not allowed to use a supplement to prove that the VAT entrepreneur has committed a fine and punishable offence. Because the tax authorities had done so anyway, the court had quashed the decision to impose a fine. See also NTFR 2022/69 and ‘ Annulled offense fine due to replenishment ‘. The State Secretary of Finance had lodged an appeal against this court ruling. However, he withdrew that appeal.
Source Taxence
Latest Posts in "Netherlands"
- Thrift Shops Return to Court Over VAT Collection Dispute
- Customs Court Rules Doctor Role Play Set as Toys, Not Clothing
- Adjustment of VAT deduction for services on immovable property: What can you still do?
- Government Responds to Questions on VAT Increase Impact Analysis for Accommodation
- Heijnen Maintains VAT Increase on Accommodation Despite Predicted Revenue Loss
