- The District Court of Noord-Holland found that Chinese companies, along with their tax representative BV, engaged in structural fraud by incorrectly applying a zero VAT rate and failing to declare VAT on intra-Community acquisitions within the EU.
- An audit revealed that the companies transferred goods to other EU states without paying the necessary VAT, leading to additional assessments and fines, including a €90,000 penalty imposed on X, the indirect director of the BV.
- The court upheld the fine against X as a co-perpetrator of the fraud, reduced it by 20% due to excessive delay in proceedings, resulting in a final fine of €72,000, and awarded X €2,000 in immaterial damages.
Source Taxlive
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