The Limburg District Court has rendered judgment without a hearing on the basis of Article 8:54 Awb. It follows from HR of 13 April 2018 that the Dutch legislator has not drawn up any regulations governing the granting or rejection of a VAT identification number. For this reason, no competent administrative body has been designated, nor has legal protection against decisions on allocation been provided for. However, it follows from the structure of the OB Act and the other tax laws that the Tax and Customs Administration is the competent administrative body in this case.
Source BTW jurisprudentie