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.

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.