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The fact that due diligence has lasted for a long time does not make the term exceeding excusable

 BV operates a vitality company with the focus areas Sport and exercise, Care, Labor and Children and youth. On October 18, 2016, the Tax Authorities announced a due diligence . In the course of this, by e-mail dated 22 October 2018, the Tax and Customs Administration announced various assessments for retention of rights due to the expiry of the assessment term, including an additional assessment for turnover tax to be imposed on A BV for 1 January 2013 up to and including 31 December 2013 for €21,111. The draft report of the due diligence was discussed with A BV on 14 May 2019. This discussion has not led to any other insights at the Tax and Customs Administration with regard to the corrections included therein as a result of the due diligence .

Source BTW jurisprudentie

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