X is a fiscal unity and provides fiscal services. The tax authorities refuse the sole shareholder of X as authorized representative. X indicates too little turnover in the returns for the periods 2014 to 2017. The inspector imposes additional assessments for turnover tax and offense fines of 100%, because X deliberately submits too low returns. X argues that there is no fiscal unity and that the inspector incorrectly charges sales tax on services to a Singaporean customer. X appeals.
The Gelderland District Court rules that there is a fiscal unity. Refusing the sole shareholder of X as authorized representative does not limit the organizational interdependence. Furthermore, the inspector rightly imposes the additional assessments for 2016 and 2017, but for an amount that is too high. The inspector may not include the turnover of services to the Singaporean customer in the estimate. The court also reduced the offense fine to 85%, partly because the turnover tax has been determined by reversing the burden of proof and a theoretical turnover calculation. The appeals for 2016 and 2017 are well founded.
Source Taxlive.nl
