Fine for intentional reduction of VAT rate by actual leader upheld by Court of Appeal

• BV A received additional VAT assessments with fines for intentionally lowering the VAT rate
• The company invoiced two products at the general VAT rate but reported the turnover at the reduced rate
• X, who was in charge of daily management within BV A, corrected the rate in the records but did not issue corrective invoices to customers

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.