Default penalty for failure to file a VAT return on time is appropriate and required

The Zeeland-West-Brabant District Court upheld the default penalty of €68 imposed by the tax inspector for late filing of a VAT return.
X submitted the VAT return for the second quarter of 2022 on 17 August 2022, leading to a request for a VAT refund of €1365.
The inspector imposed an additional VAT assessment of €500, plus a default penalty of €50 for late payment of VAT and a default penalty of €68 for failure to file the VAT return on time.
The inspector later reduced the VAT due and the default penalty for late payment to zero, but upheld the default penalty for late filing.
The court ruled that X should have submitted the VAT return by 31 July 2022, and therefore the default penalty was appropriate and necessary.
X’s arguments of absence of guilt were unsuccessful, and the action was deemed unfounded.