A BV declares the VAT due for October and pays on time, but uses a (wrong) payment reference for November. There will be an additional assessment of the amount stated for the period October with a default penalty (art. 67c AWR). A BV objects and submits proof of the timely payment of the stated VAT. The additional assessment and the default fine are annulled, with the remark that a second fine may follow if it appears that A BV has paid late. This is followed by a document with the heading ‘additional tax assessment’, but no additional VAT is charged. At the same time, a default penalty for late payment (art. 67c AWR) is imposed. A BV objects to the second fine, it invokes the nis in idem principle and requests reimbursement of the costs of the objection.
Source BTW jurisprudentie
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