- The case concerns alleged VAT filing offences by a company, with the defendant accused of giving orders and/or exercising factual leadership.
- Count 1 alleges that no VAT returns, or no timely VAT returns, were filed for several quarters from Q3 2019 through Q4 2021, with the result that too little tax was assessed.
- Count 2 alleges that incorrect and/or incomplete VAT returns were filed for Q2 2019 and Q2 2020, including incorrect amounts of VAT due and deductible VAT, also leading to too little tax being levied.
- The charges are based on Article 69 of the Dutch General Tax Act (AWR) and criminal liability provisions on ordering/factual leadership under the Dutch Criminal Code.
Source: nlfiscaal.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"
- Limburg Worries About Higher VAT on Flowers and Plants
- Zero-Rate VAT Applies to Horse Export Despite Interim EU Competition Use
- No reliance on tax adviser where VAT invoices were not provided on time
- No VAT Invoice Filing, No Appeal to the Adviser
- Export VAT Zero Rate for Horse Sale Upheld Despite Delayed EU Exit
