- The Zeeland-West-Brabant District Court upheld the default penalty of €68 imposed by the tax inspector for late filing of a VAT return.
- X submitted the VAT return for the second quarter of 2022 on 17 August 2022, leading to a request for a VAT refund of €1365.
- The inspector imposed an additional VAT assessment of €500, plus a default penalty of €50 for late payment of VAT and a default penalty of €68 for failure to file the VAT return on time.
- The inspector later reduced the VAT due and the default penalty for late payment to zero, but upheld the default penalty for late filing.
- The court ruled that X should have submitted the VAT return by 31 July 2022, and therefore the default penalty was appropriate and necessary.
- X’s arguments of absence of guilt were unsuccessful, and the action was deemed unfounded.
Source Taxlive
Latest Posts in "Netherlands"
- Excessive VAT Penalty Reduced for Entrepreneur Using Self-Billing by Customer, Court Rules
- Important Information: New Rabobank Account Numbers for Dutch Tax Payments from May 2026
- Dutch EU VAT Refund Portal Migration Delayed: Continue Using Existing System Until Further Notice
- Additional VAT assessment for real estate: services, profit distribution and mitigation of the misdemeanour penalty
- Liability of Director for Payroll and VAT Debts: Valid Notification of Inability to Pay Disputed
