- X operates a (damage) insurance company, with activities exempt from VAT
- X provided staff to A for financial and administrative work, with some costs charged to A
- A issued credit notes with VAT, which X failed to pay
- VAT assessments were rightly imposed, but 50% penalties were overturned
- Court considered X’s lack of awareness regarding VAT on credit notes as careless but not close to intentional wrongdoing
Source: nlfiscaal.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.
