The Zeeland-West-Brabant District Court rules that a notification of inability to pay is not legally valid if the additional assessment is the result of intent or gross negligence.
X is a director of a BV, which at the end of 2012 had a large item creditors on its balance sheet. At the time, input tax was deducted for €247,656. According to the inspector, the BV owes this input tax again, because more than two years have passed since the invoices became due and payable. For gross negligence, a 25% offense fine was also imposed. In dispute is whether X was rightly held liable for the additional assessment, being € 51,324 including levy and tax interest.
Source Taxlive.nl
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