- A Dutch fiscal unity was held liable for underpaid VAT where it failed to make plausible that six sales invoices were timely provided to its VAT-return preparer.
- The managing director prepared the invoices himself, showing €22,498 of VAT, but nil VAT returns were filed for January–April 2014.
- The court found conditional intent: the company should have known the nil returns led to too little VAT being paid, and that intent was attributed to the fiscal unity.
- An evasion penalty of 50% was upheld as appropriate, but reduced to €5,225 because the reasonable-time limit was exceeded.
Source: taxence.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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