Refusal of VAT zero rate not considered criminal charge, lightening burden of proof for tax authorities

• Refusal of the VAT zero rate is not considered a criminal charge
• Holding and its subsidiary were denied the zero rate on intra-community transactions
• The FE argues that the refusal of the zero rate is a criminal charge
• The A-G does not see the refusal of the zero rate as a criminal charge
• The A-G suggests further investigation into the case by the lower court
• Evidence is only considered unusable if obtained in violation of principles of good governance or in a manner that goes against expectations of proper government action

Source: taxence.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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