- No VAT exemption proven: The maternity care company (X B.V.) failed to demonstrate that it qualified for a VAT exemption or was part of a fiscal unity with another company (Y B.V.), which would have affected its VAT obligations.
- Penalty for gross negligence overturned: Although the tax authorities imposed a fine for “gross negligence,” the Court of Appeal ruled that this was not convincingly proven—especially since the company relied on advice from a tax professional.
- Legal costs reimbursed: The court ordered the tax authorities to refund the company’s legal expenses and appeal fees, emphasizing that penalties require a high standard of proof.
Source BTW jurisprudentie
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