Systematic fraud not proven, but rightly imposed a fine
Tax entity A has paid € 1,203,822 of the net VAT due for 2014 of € 1,331,041 and € 46,700 of the net VAT due for 2015 of € 154,939. In the corporate income tax returns for 2014 and 2015, the unpaid amounts are stated as balance sheet debt.
After investigation, the Tax and Customs Administration has imposed a fine on the basis of Article 10a AWR (see Balance sheet item sales tax stated in the corporate tax return no basis for a fine ), but also an additional assessment for turnover tax of € 235,458 (2014: € 127,219 and 2015: € 108,239) and a offense fine of € 117,729. In a decision on the objection, the Tax and Customs Administration maintained the additional assessment, the fine decision and the interest decision. A has filed an appeal with the court. The court overturned the fine and further declared the appeal unfounded. A has appealed to the Court of Appeal of The Hague.
Source BTW jurisprudentie
