X argues in cassation that the Court of Appeal failed to deal with essential assertions of hers when assessing the fine, including the assertion that there is no room for imposing a fine due to an arguable point of view. The Supreme Court agrees. According to the state of the law at the time, it was reasonable to doubt whether or not VAT was deductible. This means that X took an arguable position at the time. The fine is therefore nullified.
Source: nlfiscaal.nl
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