- 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
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