The Gelderland District Court upheld the additional VAT assessment and fine imposed on X bv, ruling that the company did not take sufficient measures to avoid being involved in VAT fraud. Despite special circumstances, X bv failed to investigate its suppliers and did not provide evidence that the goods were transported abroad. However, the misdemeanor fine will be partially reduced. The appeal was partly successful.
Source Taxlive
Latest Posts in "Netherlands"
- Government Responds to Questions on VAT Increase Impact Analysis for Accommodation
- Heijnen Maintains VAT Increase on Accommodation Despite Predicted Revenue Loss
- VAT due to number acquisition not deductible due to participation in fraud
- Dutch Government Responds to Questions on Reduced VAT for Culture Media Sports
- Court Rules Sale-and-Leaseback Property Transfer Not Exempt from Transfer Tax
