- An individual filed VAT returns but failed to pay the tax due for periods in 2021, 2022, and 2023, leading the Tax and Customs Administration to issue additional assessments and default fines, to which the individual did not object.
- The individual disputed the tax liability with “sovereign” arguments, claiming no contract with the tax authorities, that the Netherlands is part of Germany, and that the Constitution is inoperative, and also argued that the court’s judgment lacked legal validity due to the absence of a wet signature.
- The Court of Appeal of The Hague upheld the lower court’s judgment, affirming that taxation is legally mandated (Article 104 of the Constitution), not a contractual choice, and that the additional assessments and fines were correctly imposed as the individual qualified as an entrepreneur and failed to pay declared tax; the court also dismissed the wet signature requirement, stating that only a copy of the judgment is required to be made available.
Source BTW Jurisprudentie
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