Until January 1, 2019, it was not possible to legally notify an additional sales tax assessment to a dissolved general partnership. A BV took over the activities of a general partnership on January 1, 2013, but the partnership was dissolved on February 4, 2013, and deregistered from the trade register on February 6, 2013. The tax authorities imposed an additional sales tax assessment on the partnership for 2011 in December 2016, but the former partners did not receive the assessment until January 11, 2017. The court ruled that the assessment was not legally announced and therefore annulled it.
S0urce Taxence
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