A natural person falsely claimed a CV as a VAT entrepreneur in their turnover tax return, resulting in additional VAT and a fine. The tax authorities found that there was only a managing partner in the company, who failed to provide a partnership contract or properly account for the limited partner’s capital and company profits. The partner also used the company’s bank account for personal expenses. As a result, the tax authorities issued additional sales tax assessments and a reduced offense fine.
Source Taxence
Latest Posts in "Netherlands"
- VAT Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria
- Court Divided on VAT Abuse: Car Sales to Directors at Below-Market Prices and Tax Implications
- Dutch Supreme Court: Abuse of Law in VAT on Underpriced Car Sale by Holding Company to DGA
- Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation
- Netherlands Raises VAT on Short-Stay Accommodation to 21% Effective January 2026
