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
Latest Posts in "Netherlands"
- Netherlands Sets Out Four-Phase Plan for Implementing EU ViDA
- Guide to Netherlands Article 23 VAT Deferment: Benefits, Application, and Compliance for Online Sellers
- No VAT Deduction for Luxury Apartment Purchase: Business Use Not Proven, Court Rules
- Rental of Workroom by Silent Partnership: Entrepreneurship Confirmed, VAT Deduction Denied Due to Private Use
- Court Overturns Tax Office Decision on VAT Deduction for Healthcare Complex Development