- X BV only needs to pay part of its invoices after creditor agreements, making previously deducted VAT due.
- X BV failed to prove that all payment obligations were fully discharged.
- For creditors accepting 20% payment, the court considers this a waiver of debt.
- X BV could not prove that alternative agreements with other creditors constituted a new payment obligation.
- The penalty is reduced due to a defensible position, so X BV’s appeal is partly upheld.
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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