Additional assessment for turnover tax delivered to the post on time and determined on time
Administration and tax consultant X filed a supplementation declaration for 2012 with date 28 November 2013. The supplementation declaration has not been processed by the tax authorities pending legal proceedings regarding X’s VAT entrepreneurship. Ultimately, it was decided that X is a VAT entrepreneur. The Tax and Customs Administration informed X in a letter dated 20 November 2017 about his intention to follow up on the supplementary tax return and to impose the additional assessment. In a letter of 7 May 2018, the Tax and Customs Administration informed X that X’s company was listed again for turnover tax with effect from 1 January 2018 and a turnover tax number was assigned.
Source BTW jurisprudentie