Late VAT payment via bank terminal after 15:30 deemed late, triggering penalty under VAT Act.

The Administrative Court allowed the tax authority's claim for a penalty due to a late VAT payment. The taxpayer transferred funds via a bank terminal after the 15:30 cutoff, which the bank recorded as completed the following day. The court ruled that the statutory deadline for payment was not met because the transfer occurred after the cutoff time, regardless of the bank's subsequent processing delay.