- A fine was imposed on the representative of Chinese companies for aiding in incorrect tax declarations.
- The court ruled that withholding certain documents was justified and did not hinder the defense.
- The burden of proof for violation of administrative principles lies with the claimant.
- The tax assessments and fines were supported by a control report shared with the involved parties.
- The claimant’s disagreement with the assessments does not prove a violation of legal principles.
- Claims of misuse of power and bias were not sufficiently substantiated.
- The representative was the appropriate contact for the authorities, and Chinese companies were informed and given a chance to respond.
- The claimant did not adequately prove that the facts were incorrect or biased.
- Allegations of legal principle violations were not convincingly demonstrated.
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.