VAT retrospective assessments were imposed on an institution for addiction care. In dispute is whether the principle of defence has been violated, because no audit report was drawn up and the institution was not notified of the corrections. Also in dispute is whether the institution owes sales tax on the intra-community acquisitions and on the personal contributions paid by clients. According to the court, the defense principle was not violated. Nevertheless, the inspector did not make a plausible case for part of the sales tax levied for the intra-community acquisitions, because he based that part on data that are not in the file. Also, the inspector did not make it plausible that the institution performs other activities besides addiction care, let alone that the own contributions are directly related to those activities. The appeals are well-founded.
Source: rechtspraak.nl
