- A company operating fairground attractions and a food stall faced additional VAT assessments and penalties due to serious deficiencies in its 2016 and 2017 administration, which included missing cash records, invoices, diaries, and bank statements.
- Lower courts reduced the initial assessment and penalty, but the Court of Appeal rejected a request to retroactively rectify the administrative defects, citing previous case law that emphasized the importance of regular record-keeping.
- The Supreme Court dismissed the company’s appeal but ex officio reduced the remaining fine by 5% (to €9,076) due to an exceeding of the reasonable processing period in the cassation phase, though no compensation for non-material damage was awarded for the assessment and interest as it wasn’t explicitly requested.
Source BTW Jurisprudentie
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