- Court of Appeal ‘s-Hertogenbosch
- Date of judgment: 14-08-2024
- Additional assessments of VAT for the years 2011 to 2014 with punitive fines
- Findings of investigation are admissible as evidence
- Other formal grievances of the taxpayer are not successful
- Inspector correctly imposed additional VAT for lack of evidence for 2011 and 2012, and lack of authenticity of invoices and receipts for 2013 and 2014
- Inspector proved that taxpayer falsified invoices
- Valid reasoning for punitive fines only for 2013 and 2014
- Court annulled punitive fines for 2011 and 2012
- Court further reduced punitive fines for 2013 and 2014 due to financial circumstances of taxpayer and exceeding reasonable time limit
- Taxpayer awarded immaterial damages for exceeding reasonable time limit
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.
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