- The management fee was reduced because the relevant company was in financial trouble.
- EU case law states that the actual amount charged can be taken into account in this case.
- A VAT entrepreneur is involved in mortgage and credit mediation, real estate management, and management activities for A bv.
- A bv gets into financial trouble and their mortgage lender demands that the fee be reduced.
- The entrepreneur invoices the lower amount in 2015 and 2016.
- The tax inspector imposes a VAT assessment and penalty for not submitting supplementary returns.
- The court agrees with the inspector’s decision not to consider the fee reduction because the entrepreneur did not issue corrective invoices.
- The penalties for gross negligence were also justified.
- The court reduces the VAT assessment by €10,500 based on the actual amount invoiced and received.
- The penalties can be waived due to the reduction in the assessment.
- The court notes that the penalties were unjustified as gross negligence was not proven.
- The exact mistake made by the entrepreneur cannot be determined.
Source: pkfwallast.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.
