BV X Penalized for Non-Compliance with VAT Filing and Payment Obligations in 2023

• BV X was established in 2023 and focused on cars and repairs.
• They failed to file VAT returns despite reminders from the tax inspector.
• Additional tax assessments for 2023 were imposed with penalties for non-compliance.
• BV X appealed, but the court confirmed they did not file the required returns.
• The burden of proof was increased due to their non-compliance.
• Deductible VAT was calculated based on invoices provided during the objection phase.
• Non-business expenses were excluded from VAT deductions.
• VAT on certain car purchases was excluded due to sales as margin vehicles.
• The court found the tax assessment reasonable and BV X could not prove it was excessive.
• BV X only provided supplementary returns and disorganized invoices.
• Penalties for non-payment and non-filing were considered appropriate.

Source: futd.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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