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€1000 offense fine for deliberately incorrect VAT returns after compromise

Partnership X, an accountancy and tax consultancy firm, was hit with €8,245 in VAT fines due to deliberate submission of incorrect VAT returns. The Noord-Nederland District Court dismissed the fines as gross negligence was not proven. However, the inspector appealed and a compromise was reached at the Arnhem-Leeuwarden Court resulting in only one fine of €1,000 being imposed and X receiving no legal costs for the appeal.

Source Taxlive

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