- The case involves a dispute over whether solar panels or solar collectors were installed on the taxpayer’s property in 2001.
- The taxpayer argues that the tax authority violated the principle of trust by imposing a tax assessment.
- The tax authority argues that the taxpayer’s refund request was not reviewed and that the tax system allows for refunds to be granted before any potential audits.
- The court rules that the taxpayer’s argument based on the principle of trust fails because the refund notice explicitly states that the tax authority can still make corrections after review.
- The court finds it likely that solar panels were installed on the taxpayer’s property in 2001 based on evidence of electricity being supplied to the grid.
- The court rejects the tax authority’s argument that the electricity could have come from other, unseen solar panels on the property.
- The court determines that the taxpayer made a timely request to include the property in their business assets, allowing for the deduction of VAT.
- As a result, the court rules in favor of the taxpayer, and the tax assessment is overturned.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
