- Under the previous law, it was not possible to validly impose a VAT assessment on a dissolved VOF.
- A BV took over the activities of a VOF on January 1, 2013, and the VOF was dissolved on February 4, 2013.
- The tax authorities conducted an audit and imposed a VAT assessment on the VOF on December 24, 2016.
- The former partners of the VOF claimed they did not receive the assessment and appealed.
- The court ruled that the assessment was not validly imposed because the VOF no longer existed in 2016.
- The court therefore invalidated the assessment and the related tax interest charges.
Source: pkfwallast.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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