A BV performs interim management activities and administrative services. After the tax authorities announced an investigation, the DGA reported the theft from his car to the police of a laptop containing the administration. Since the records were not available, the Tax and Customs Administration made use of the bank statements submitted by A BV for its investigation. The returns have been corrected on this basis. The adjustments relate in particular to the amount of the input tax deduction. Subsequently, additional assessments for turnover tax and offense fines of 50% were imposed on the basis of Article 67f AWR due to (conditional) intent.
Source BTW jurisprudentie
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