- Court Hearing Postponement Denied: The Arnhem-Leeuwarden Court of Appeal rejected X BV’s request to postpone the hearing, despite the new representative lacking the case file, emphasizing that X BV had sufficient notice of the hearing date.
- Tax Dispute Background: X BV, a cleaning sector company, is involved in a dispute over additional VAT assessments from 2014 to February 2019, amounting to €11,322 in penalties, due to discrepancies in claimed input tax deductions.
- Previous Court Rulings: The District Court of Gelderland reduced the 2014 fine by 10% for exceeding the reasonable period, but declared objections to subsequent assessments as inadmissible, affirming the inspector’s findings.
- Timeliness of Objections: The court noted that objections to the 2015-2019 assessments were filed prematurely in January 2020, and the additional assessment for 2014 was timely issued, thus not subject to the claimed time-bar.
- No Grounds for Damages: The court determined that the reasonable timeframe for the entire procedure had significantly exceeded expectations by the hearing date, concluding that there were no grounds for immaterial damages and dismissing X BV’s appeal as unfounded.
Source Taxlive
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