- X intentionally accepted the significant risk of underreporting tax.
- A penalty was correctly imposed for this intentional act.
- X operates a sole proprietorship producing and selling ceramic products.
- After an audit, a tax assessment with a penalty was issued, correcting pre-tax deductions.
- The inspector found some invoices were false or not from VAT-liable businesses, and amounts were deliberately inflated.
- The court ruled that X’s intent led to insufficient tax being reported.
- X’s claim of not falsifying invoices was deemed irrelevant as she submitted incorrect returns.
- The penalty was reduced from 50 percent of the additional VAT to a lower amount due to a delay in proceedings.
- The appeal by X was dismissed.
Source: taxlive.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.
