- X was an income tax and VAT entrepreneur from 2013 to 2017
- Dispute over (additional) income tax assessments, health insurance contributions, and VAT assessments
- Court upholds income tax assessments with reversal and increase of burden of proof
- VAT assessment was correctly imposed and not overestimated
- X’s tax returns had substantial deficiencies in unreported turnover and taxable income
- X accepted the risk of filing incorrect tax returns and underpaying VAT (conditional intent)
- Court rules that there is no double punishment for the same offense
- Reduction of fines due to undue delay, X entitled to compensation for non-material damage.
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.
