The Zeeland-West-Brabant District Court ruled that X, a BIG-registered nurse, performed VAT-exempt services and therefore was not entitled to deduct input VAT. The court also found the 10% default penalty of €1649 to be appropriate and necessary. X, who cooperated with the audit, failed to make it plausible that there was an absence of all guilt. The court upheld the penalty despite the audit period being exceeded by one month, citing X’s failure to appear for a scheduled hearing on two occasions without notice.
Source Taxlive
