The Court of Arnhem-Leeuwarden annuls the offense fine of € 64,093 because the inspector demonstrates gross negligence in 2018, while the additional tax assessment is for 2016. X only declares the turnover from 2016 in 2018, and wrongly applies the margin scheme.
Source Taxlive
Latest Posts in "Netherlands"
- Creator royalty fee on resale NFT is subject to VAT
- Are Practice Nurses Eligible for VAT Exemption on Medical Services?
- How to Use OSS VAT for EU E-commerce When Shipping from a Dutch Warehouse
- VAT levy on data for ‘free’ social media services: The Netherlands is waiting for Europe
- The Netherlands: Comprehensive VAT Country Guide (2026)
