- A Dutch partnership (VOF A) received VAT assessments, a 25% penalty, and tax interest after a 2022 audit found accounting discrepancies and wrongly deducted VAT on a private home renovation.
- The partnership argued the renovation also included business areas, but the court found this was not supported by evidence, so the VAT reassessment stood.
- The court held there was gross negligence for claiming input VAT on the private renovation, but recalculated and reduced the penalty to €1,711.
- The penalty was then cut by 10% for excessive delay, ending at €1,539.
- The tax interest remained unchanged; the court rejected the proportionality argument.
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.
Latest Posts in "Netherlands"
- Principle of legitimate expectations prevents additional VAT assessment of contractors
- VAT-Exempt Rental of Padel and Squash Courts?
- AG: No VAT Education Exemption for Foundation Lending Teachers
- Netherlands Plans Peppol-Based E-Invoicing and Digital Reporting Under ViDA
- May 2026 NPa Validation Artefacts for SI-UBL 2 / NLCIUS and Peppol BIS 3 – Mandatory from 17 August 2026
