Failure to file supplementary tax return

The executive director of a private limited-liability company and the company itself found themselves on the receiving end of criminal prosecution owing to the company’s failure to file a supplementary tax return. The company’s accountant had repeatedly stressed the need for the company to file a supplementary return, which the company director explained he had refrained from doing because of the company’s inability to come up with the outstanding amount.

The District Court in its assessment of the matter found that the Tax and Customs Administration had been diddled out of value-added tax owing to the company director’s failure to file the supplementary return and make the corresponding payment. The company ended up paying a ten thousand euro fine whereas the director for his part was ordered to perform 120 hours of community service in conjunction with a three-month suspended sentence and a three-year probation period (and ended up filing the company’s supplementary tax return anyway).

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Dutch version: Suppletie niet ingediend