- A BV was acquitted of VAT fraud related to scrap metal trade and did not intentionally file incorrect tax returns.
- The deliveries in question did not actually occur, and the BV did not claim input tax deductions.
- The court ruled that no additional tax assessment could be imposed.
- The BV was involved in a criminal investigation for cross-border VAT fraud and document forgery.
- The suspicion was that British buyers committed fraud by not paying VAT on scrap deliveries.
- The BV was accused of incorrectly applying a zero VAT rate and document forgery.
- The inspector’s report claimed the BV wrongly applied the zero rate on over 43 million euros in sales.
- The BV contested a nearly 7.5 million euro tax assessment.
- The Amsterdam court acquitted the BV of the charges in April 2022.
- The court found no evidence of fraud within the BV’s trade chain.
- The Amsterdam Court of Appeal overturned the previous verdict in June 2024, acquitting the BV of incorrect tax filings.
- The BV was found guilty of document forgery and fined 95,000 euros.
- The court determined that transactions were based on sham activities to conceal VAT fraud by another Dutch BV using British companies.
Source: fiscaalvanmorgen.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.
