Amsterdam Court of Appeal: VAT Dispute Over Inspector’s Failure to Submit Relevant Document in Appeal.

• The case involves a tax law appeal at the Amsterdam Court of Appeal.
• The inspector failed to submit relevant documents related to the case.
• The taxpayer’s objection to a negative refund decision was wrongly declared inadmissible by the lower court.
• The taxpayer argued that the decision on the objection was not properly communicated and not received.
• The inspector reduced the additional tax assessment and penalty to zero, except for a declaration penalty of 65 euros.
• The taxpayer did not appeal the decision, giving it formal legal force.
• The court found the decision was not incorrect, as the taxpayer acknowledged the declaration omission.
• The taxpayer’s argument about missing documents was dismissed as they were no longer relevant.
• The dispute focused on the denied refund of input tax requested by the taxpayer.
• The inspector’s refusal of the refund was based on a report and the taxpayer’s declaration for the first quarter of 2016.
• The inspector failed to submit the negative refund decision document, which was crucial to the case.

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.