Failure to Notify Taxpayer of Intended Corrections Leads to Overturned VAT Assessment

• X provided hockey training and theory lessons to students of a high school from 2015 to 2017
• In 2019, the Inspector conducted a tax audit and found that X did not charge VAT for the lessons
• The Inspector imposed VAT on the hockey lessons and on the private use of a car in 2015
• The Court of Appeal ruled that the Inspector violated the defense principle by not informing X in a timely manner of the intended corrections
• X could have provided input regarding the hockey lessons that may have led to a different decision, but was not given the opportunity to do so
• The VAT assessment on the hockey lessons was overturned, but the correction for private use of a car was upheld by the Court of Appeal.

Source: nlfiscaal.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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