Supreme Court: VAT Penalty for Non-Payment, Intent, and Cooperation with Tax Advisor Examined

• The case concerns a penalty for not paying due VAT on declaration, focusing on whether there was (conditional) intent.
• The Supreme Court reviews whether the taxpayer or their advisor failed to act with the required care in preparing and submitting VAT returns.
• The Inspector argued that the taxpayer’s director did not timely provide invoices to the intermediary, leading to incorrect nil returns.
• The core issue is whether the director’s actions should be seen as intentionally or recklessly causing the non-payment of VAT.
• The Supreme Court must decide if the lower court wrongly concluded there was no (conditional) intent and if essential arguments from the Inspector were ignored.

Source: uitspraken.rechtspraak.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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