- Court case at the Court of Appeal in The Hague
- Decision made on 08-02-2024, published on 11-03-2024
- Appeal case involving a penalty for incorrect VAT declaration
- Court found that cash deposits were unaccounted for revenue
- Negative cash balance found in the company’s own records
- Inspector correctly adjusted the amount of input tax due to lack of evidence
- Penalty for incorrect declaration was justified
- No reduction in interest due to lack of prompt action by the Inspector or violation of proportionality principle
Source: uitspraken.rechtspraak.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.
Latest Posts in "Netherlands"
- Memorandum in response to the report on the Bill on the retention of a reduced VAT rate on culture, media and sport
- Netherlands Sets Out Four-Phase Plan for Implementing EU ViDA
- Guide to Netherlands Article 23 VAT Deferment: Benefits, Application, and Compliance for Online Sellers
- No VAT Deduction for Luxury Apartment Purchase: Business Use Not Proven, Court Rules
- Rental of Workroom by Silent Partnership: Entrepreneurship Confirmed, VAT Deduction Denied Due to Private Use
