- Court Ruling on Penalty: The District Court of Zeeland-West-Brabant upheld the default penalty imposed on entrepreneur X for failing to file a turnover tax return for the period from October 1, 2023, to December 31, 2023, deeming the penalty appropriate and necessary to ensure compliance with tax obligations.
- Participation in KOR: X argued that she was exempt from filing due to participation in the KOR (small business scheme); however, the court found that the inspector provided sufficient evidence indicating X did not participate in the KOR, as there was no record of a request submitted by X to the Tax and Customs Administration.
- Incentive for Compliance: The court emphasized that the default penalty serves as an incentive for taxpayers to meet their filing obligations and is independent of the actual tax amount due. X’s appeal was dismissed, and the fine for failure to file a tax return was upheld as justified.
Source Taxlive
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