- The European Court of Human Rights (ECHR) declared the complaint in the Italmoda case against the Netherlands inadmissible.
- The VAT additional tax assessments imposed on Italmoda are not considered a “penalty” under Article 7 of the European Convention on Human Rights.
- The assessments relate to the obligation to pay recalculated tax amounts, not to the imposition of tax fines.
- The amounts, though substantial, are based on standard tax calculations and do not have a punitive purpose.
Source: taxlive.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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