Supreme Court Overturns VAT Penalty Ruling: Key Inspector’s Argument Ignored, Case Referred Back

• The Supreme Court overturned a lower court’s decision because it failed to address a key argument from the tax inspector regarding late submission of invoices.
• The case involves a VAT group of three companies whose director did not provide sales invoices to their intermediary in time, resulting in incorrect VAT filings.
• The court clarified that a taxpayer cannot rely on an intermediary’s filings if they do not provide necessary information on time.
• The case is sent back to a different court to determine if the invoices were submitted on time and to reassess whether intent or gross negligence justifies the penalty.
• If a penalty remains after reassessment, the new court must consider a one-month delay in the legal process when determining the penalty amount.

Source: taxence.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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