- A software company filed nil VAT returns for the first two quarters of 2018 and partially paid VAT for the rest; after an audit, the tax authority imposed an additional assessment and a 50% penalty for (conditional) intent.
- The disputed VAT mainly related to self-billing invoices issued by another company (BV2) in the name of the taxpayer, who argued the services were actually performed by a related company (BV1).
- The court ruled the taxpayer owed VAT simply because self-billing invoices were issued in its name, regardless of who performed the services.
- The court found no proof of (conditional) intent for the self-billing invoices, but did find gross negligence, reducing the penalty to 25% for that part; the 50% penalty remained for the nil returns.
- The total penalty was further reduced by 20% due to exceeding the reasonable time limit for the case.
Source: btwjurisprudentie.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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