The District Court of The Hague upholds additional sales tax assessments for car dealer X, ruling that they are based on a reasonable estimate. However, the court annuls the misdemeanor fines imposed by the inspector as there is no link to specific reports. X disagrees with the additional tax assessments for 2015 and 2016, but the audit report shows that the inspector based the turnover corrections on reconciliation differences, unrecorded receipts, negative cash balances, and asset comparison. Despite shortcomings in X’s administration and admission of achieving more turnover than declared, there is insufficient evidence of conditional intent for the fines to be upheld.
Source Taxlive
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