- BV X was involved in mortgage and credit mediation, real estate management, and providing management services to other companies.
- BV A reduced the management fee for 2015 and 2016 from €100,000 to €75,000 due to financial supervision.
- BV X issued invoices for €75,000 per year in 2015 and 2016.
- BV X made a journal entry of €50,000 in 2016 as an amount to be invoiced but later decided not to charge this amount.
- The tax inspector imposed a tax assessment of €21,317 for 2015-2016 and a penalty of €2,131 for gross negligence and failure to submit supplementary declarations.
- BV X appealed and the court agreed to reduce the tax assessment by €10,500.
- The court also stated that the penalty for gross negligence was wrongly imposed.
- The inspector did not investigate the relevant facts and circumstances regarding the unpaid VAT.
- The court could not determine the cause of the non-payment and whether it was due to gross negligence.
- The court concluded that the penalty for the other discrepancies was also wrongly imposed.
Source: futd.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
