Violation of the principle of defense in VAT additional assessment

The ‘s-Hertogenbosch Court of Appeal ruled that the inspector violated the principle of defense regarding the additional assessment related to VAT-taxed hockey lessons provided by Entrepreneur X. The inspector did not inform X or his advisor in a timely and explicit manner about the intended additional assessments, and did not provide sufficient detail about the elements underlying the additional assessment. This lack of communication violated X’s right to defend himself.

Source Taxlive

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