- A Dutch court found a VAT-registered company intentionally failed to file several VAT returns on time or at all for multiple quarters in 2019–2021.
- The court also found that nil VAT returns were wrongly filed for Q2 2019 and Q2 2020, even though the company had turnover.
- The court held that the intent of the employees who filed the returns could be attributed to the company, since the business was active and generating revenue.
- Both offenses were proven, and the court imposed a EUR 10,000 fine despite the case exceeding the reasonable time limit.
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.
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