In the Netherlands, the Court of Appeal in Den Bosch has overturned a ruling that convicted an individual, X, for not submitting a VAT return on behalf of BV A. X had appealed a three-week prison sentence imposed by the lower court. The Court of Appeal decided that there was not enough evidence to show that X had intentionally not submitted the VAT return for the third quarter of 2015. X had hired a bookkeeper to handle the administrative work and had been misled by the bookkeeper into believing that the VAT return had been filed. The court ruled that there was no reason for X to suspect that the bookkeeper had not filed the return, and therefore, X could not be held responsible for not submitting it.
Source: FUTD
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