Court of Appeal The Hague: VAT Deduction, New Fact, Trust Principle, and Tax Assessment Dispute

• The court case was decided on January 19, 2023, and published on April 15, 2025.
• The case involves tax law, specifically the deduction of input tax and the principle of trust.
• The issue concerns a tax assessment for unpaid VAT.
• VAT must be paid upon filing a return, and the tax authority can reassess if the tax is unpaid or incorrectly refunded.
• The definition of an entrepreneur for VAT purposes includes anyone conducting economic activities, even preparatory ones.
• The claimant must provide objective evidence to prove they qualify as a taxpayer.
• The claimant failed to provide sufficient evidence to prove they were an entrepreneur for VAT purposes during the specified period.
• The tax authority correctly imposed the additional tax assessment.

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.

---

---