- The court ruled that the previous payment of VAT by another taxpayer, which was later refunded, does not prevent additional tax assessments from being imposed on the correct taxpayer, who is the one conducting taxable activities. There is no violation of principles of good governance or EU law. The request for revision was rightly denied, and there was no breach of the right to be heard. The taxpayer was invited multiple times for a hearing but did not attend or propose an alternative date. The court upheld that the taxpayer had waived the right to be heard. The taxpayer argued that two VAT numbers were incorrectly assigned due to separate inspections, but the court rejected this, stating that the purpose of additional assessments is to correct inaccuracies, regardless of their origin. The taxpayer was responsible for the taxable activities, not the other entity.
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.
