The Tax and Customs Administration is not required to conduct further investigations or ask questions about VAT returns. Partnership A’s VAT refunds were automatically processed but later found to be too much, resulting in additional assessments. A claimed that the tax authorities should have asked questions due to the change in law and the size of their business, but the court ruled that the tax authorities were not obliged to do so, and the claim of legitimate expectation was rejected.
Source BTW jurisprudentie
