- The tax inspector imposed a VAT assessment on X, a car repair and trading company, for not reporting a portion of the bank deposits in their VAT return for 2017.
- X claimed that their administration, which was requested for verification, was in cardboard boxes in a car that had already been seized and destroyed.
- X also admitted that one of their previous statements in court was incorrect.
- The tax inspector based the VAT assessment on the amounts received in the bank account.
- X appealed the decision.
- The Court of The Hague ruled that the tax inspector was justified in imposing the VAT assessment.
- The court found X’s previous statements to be authentic, probable, and credible.
- It was deemed unlikely that the administration was in the seized car, as X’s tax advisor stated that it was handed over to X after the seizure.
- The court also upheld the penalty for X’s blameworthy and seriously negligent behavior.
- The appeal was dismissed.
Source: taxlive.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.
