VATupdate
netherlands

Turnover tax assessments rightly annulled despite a reasonable estimate

A BV is a startup in the field of mobile financial services. The Tax Authorities first took the position that A BV is not an entrepreneur, but then invites it again to file turnover tax returns. A BV does not return the returns, after which the tax authorities impose additional assessments.

The Tax and Customs Administration has appealed against the court’s decision that the additional assessments of €250 per quarter are not based on a reasonable estimate and that they must therefore be annulled.

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