Correct VAT reassessment for car dealer; penalty fines annulled

• Autohandelaar X has been issued with additional VAT assessments for the years 2015 and 2016.
• The assessments are based on a reasonable estimate as the required declarations were not made.
• The imposed penalties for X have been cancelled as the tax authority failed to prove that X intentionally underreported the taxes.
• X’s admission of having higher sales than reported in the declarations is not sufficient evidence to link it to the different declarations.
• The tax authority did not argue that X was grossly negligent, so the penalty decisions must be annulled.

Source: nlfiscaal.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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