The State Secretary for Finance has withdrawn an appeal in cassation against the annulment of an offense fine.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
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