Court Upholds €53,293 Tax Assessment for 246 kg Untaxed Tobacco Found in Rented Warehouse

• The claimant was renting a warehouse where 246 kg of waterpipe tobacco without Dutch excise stamps was found and seized by police.
• The tax authority imposed an additional tax assessment on the claimant for possessing the untaxed tobacco.
• The claimant argued he was unaware of the tobacco, had already been heavily penalized, and could not afford to pay the tax due to financial hardship.
• The court found the claimant had control over the warehouse and thus the tobacco, making him liable for the excise tax.
• The court ruled the tax assessment of €53,293 was correctly calculated and imposed.

Source: uitspraken.rechtspraak.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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