- Background and Tax Assessment: A, engaged in ship management, failed to file VAT returns for 2020 and 2021, resulting in a turnover tax liability of €44,800. The Tax and Customs Administration issued an additional VAT assessment, along with tax interest of €6,422 and a penalty of €4,480 for late payment.
- Court Appeal Focus: On appeal, A did not contest the VAT assessment but challenged the tax interest and penalty, arguing that the Tax Administration’s failure to invite her to file a return impeded her ability to pay. The Tax Administration disputed this claim, stating A had not taken sufficient action to address her tax liability.
- District Court Ruling: The District Court upheld the additional assessment and tax interest, determining that A had not provided sufficient grounds against the interest. However, it deemed the penalty excessive and reduced it from €4,480 to €1,500, awarding legal costs to A, while emphasizing that she should have been more proactive in addressing her VAT obligations.
Source BTW Jurisprudentie
Latest Posts in "Netherlands"
- Decree on Mediation in Securities Transactions with Instructions on the Scope of the Concept of Mediation Published
- Tax Penalty for VAT Reduced Due to Incidental Carelessness; Court Lowers Fine to €1,500
- Thrift Shops Return to Court to Challenge VAT on Second-Hand Goods
- E-invoicing and Digital Reporting for Cross-border Transactions Starting July 2030
- Amendment to VAT Assessment Decision on Tank Cards and Interest Charges
