Court Upholds Tax Evasion Penalty for False Invoices and Private Expenses in Administration

The Court of Appeal in ‘s-Hertogenbosch ruled on a case involving a taxpayer who included private expenses and false invoices in their records, leading to a tax assessment and a penalty for intentional tax evasion. The court found that the taxpayer knowingly accepted the risk of underpaying taxes. The appeal was dismissed, and a 50% penalty on the additional VAT was upheld due to the taxpayer’s conditional intent. The taxpayer argued that the tax authority failed to prove intent, but the court disagreed, citing significant and systematic administrative deficiencies.

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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