Inspector may not levy additional VAT again over the period for which previous VAT additional assessment was annulled

The Zeeland-West-Brabant District Court ruled that the reliance on the principle of legitimate expectations was successful in imposing the second VAT additional assessment on X. X can derive confidence from the motivation for the annulment of the previous VAT additional assessment that no additional VAT assessment will follow for the same period.

Source Taxlive.nl