- The Court of Appeal Arnhem-Leeuwarden made a decision on 05-11-2024 regarding a dispute over VAT assessments
- The VAT assessments for 2014 and 2015 were agreed to be annulled by both parties
- The dispute remained regarding the VAT assessment for 2013 and whether it violated the EU defense principle
- The EU defense principle requires that individuals be given the opportunity to present their views before a decision is made
- The burden of proof to show compliance with the EU defense principle lies with the tax authorities
- The Court ruled that there was no violation of the EU defense principle in the case of the VAT assessment for 2013
- The tax authorities provided the taxpayer with a draft report and sufficient time to respond before making a decision
Source: uitspraken.rechtspraak.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.
