The Tax and Customs Administration must prove that (1) there is a trade chain in which VAT fraud has been committed and (2) the entrepreneur knew or should have known about this. The Tax and Customs Administration must accurately describe the components of the alleged fraud and provide evidence for this.
The mere fact that a supplier has not paid the tax due on declarations and has not filed any declaration at all in a few months is in itself insufficient to assume VAT fraud in the chain. This can also be due to reasons other than fraud.
Source: taxlive.nl
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