Invalidity of a VAT assessment due to dissolution of a partnership

• A VAT assessment was imposed on a partnership (V.O.F.) that no longer existed at the time.
• The court ruled that, under the applicable law at the time, a valid notification of the assessment could not have taken place.
• As the assessment cannot be notified within the prescribed period, the court annuls the assessment.
• The court considers whether the assessment was validly notified to the partnership.
• The court refers to a Supreme Court ruling stating that an assessment can still be imposed on a dissolved partnership, but notification is not possible under the applicable law.
• The court concludes that the assessment could only have been validly notified if the partnership had not ceased to exist at that time.

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.

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