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
