- The Zeeland-West-Brabant District Court determined that the consultant was authorized to apply for the small business scheme (KOR) on behalf of X, as indicated by the consultant’s authorization to file VAT returns for X.
- Although X participated in the KOR, she continued issuing invoices with VAT, leading to the justification of an additional levy, despite the inspector’s initial grant of a refund after the KOR was mistakenly applied for.
- The court ruled that X could not assume the KOR was retroactively terminated from January 1, 2020, and awarded her €2,097 in legal costs due to the annulment of a default penalty.
Source Taxlive
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