- X is involved in wholesale of ferrous metals and semi-finished products.
- X was a suspect in a criminal investigation regarding alleged scrap trade.
- X received a tax assessment of over 7.4 million euros for scrap deliveries to the UK.
- Court of Appeal in Amsterdam acquitted X of incorrect VAT declarations.
- X was found guilty of co-perpetrating forgery and fined 95,000 euros.
- Noord-Holland Court noted the same facts and transactions were involved in both cases.
- Court of Appeal ruled no incorrect VAT declarations were made.
- A different ruling by the Court would challenge the acquittal and affect the presumption of innocence.
- The Court found no reason to differ from the Court of Appeal’s judgment.
- No evidence of X claiming input tax, so no grounds for additional tax assessment.
Source: nlfiscaal.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.
