The Dutch Court of Den Bosch (‘Hof ‘s-Hertogenbosch’) judged on 13 July 2018 in case 20-003061-16 that if an accountant is seriously inadequate, this does not automatically means that he can be prosecuted.
In this case, the auditor suggested that VAT returns be adjusted downwards. Later it was neglected to make supplementary VAT Returns. In first instance, (only) the client itself was prosecuted. In this appeal case, Hof ‘s-Hertogenbosch judges that even if the advisor can be accused of intent, this intend can still be blamed on the client itself, and not on the accountant.
Dutch: Geen vervolging van accountant ondanks actieve rol bij btw-fraude.
Source: Rechtspraak.nl (Dutch)
