- Court case at the Court of Appeal in The Hague
- Decision made on 08-02-2024, published on 11-03-2024
- Appeal case involving a penalty for incorrect VAT declaration
- Court found that cash deposits were unaccounted for revenue
- Negative cash balance found in the company’s own records
- Inspector correctly adjusted the amount of input tax due to lack of evidence
- Penalty for incorrect declaration was justified
- No reduction in interest due to lack of prompt action by the Inspector or violation of proportionality principle
Source: uitspraken.rechtspraak.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.
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