Second additional assessment as a result of VAT supplementation

The tax inspector can impose a second additional assessment if it is discovered that too little VAT has been declared, even after a supplementary declaration has been filed. A company initially did not file VAT returns for the first three quarters of 2019, leading to additional assessments. When the company later filed a supplementary VAT return for those quarters, the tax inspector imposed additional tax assessments, which the company appealed. The Court ruled that the tax inspector can levy additional taxes if, during the objection procedure, it is discovered that the taxpayer owes more tax, as long as the inspector would have been authorized to do so even without the objection. Therefore, there was no violation of the prohibition on ‘reformatio in peius’.

Source Taxence

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