The District Court of Zeeland West Brabant has ruled that a mechanic working in an illegal cigarette factory can be classified as a debtor for the entire amount of excise tax.
FIOD raids a warehouse and finds an illegal cigarette factory. The FIOD investigates the availability and production of non-taxable excise goods in accordance with the provisions of the Excise Tax Act (WA). In response to the results of the FIOD investigation, the inspector imposes an additional tax estimate on each of the persons found. It is disputed whether the additional assessment of excise tax was properly charged to X and whether X could be assessed at the full amount.
The court rules that X can be assessed correctly and for the full amount. X worked in the factory, and therefore was involved in the possession of tobacco products. X’s statement that he has no knowledge of Unabridged Excise Goods does not affect this, as knowledge is not a requirement for being a taxpayer. However, X receives compensation for non-material damage due to exceeding the reasonable period.
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