- Dismissal of Appeal: The Supreme Court rejected X’s appeal regarding his conviction for carousel fraud without providing reasons, maintaining the lower court’s sentence of 240 days of community service or 120 days of detention.
- Background of the Case: X, the sole shareholder and director of A BV, was warned in 2011 about the risks of VAT fraud. Despite this, he engaged with suppliers linked to fraudulent activities, ultimately leading to A BV claiming over €330,000 in excessive input VAT based on false invoices.
- Court’s Findings: The Court of Appeal determined that X, as the de facto manager, was guilty of participating in VAT fraud, and the Supreme Court found no sufficient grounds to challenge this verdict, emphasizing the lack of a viable argument for X’s position on the input tax deduction.
Source Taxlive
Latest Posts in "Netherlands"
- VAT revision on real estate services from 2026
- No VAT deduction on vacant property if estate agent is instructed to rent out ‘short-stay’
- Hospice Services Taxed at 21% VAT; Renovation VAT Deductible, Not Medically Exempt
- Tax Administration’s Unclear Communication Leads to Court Fee Reimbursement
- France will introduce a handling fee allowance on e-commerce as of 1 March 2026
