Legal Battle: Hockey Trainer X Fights Tax Assessment and Privately Used Car Correction

• Hockeytrainer X provided hockey training and theory lessons to students from school A
• X did not charge VAT on his invoices to A and did not pay VAT
• Inspector imposed a VAT assessment on X for 2015-2018 and a correction for private use of a car in 2015
• The court ruled against X, but the Court of Appeal in Den Bosch reduced the VAT assessment due to a violation of the right to be heard
• The Court found that the inspector did not inform X in a timely and clear manner about the VAT assessment
• X was able to demonstrate that his input could have led to a different decision-making process
• The Court found that X did not have sufficient opportunity to present his views on the education exemption
• The inspector did not consider all relevant facts and circumstances regarding the relationship between X and the sports class at school A

Source: futd.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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