Court Ruling on Jurisdiction and Admissibility of Appeals in Tax Assessment Case

• The statutory seat of the interested party was located in a specific place, making the Gelderland court competent to handle the cases.
• The court decided to handle the appeals due to circumstances such as the representative’s choice and the inspector’s agreement.
• The court first addressed the admissibility of the appeals since the interested party was dissolved.
• The appeals were validly filed before the dissolution, and the court decided they should not be declared inadmissible.
• The inspector agreed that the objection against the second additional assessment and related penalty and interest decisions should be declared admissible.
• The first additional assessment should be reduced to 74,402 euros, the amount deducted as input tax.
• The penalty decision related to the second additional assessment should be annulled.
• The court found no reason to change the decision regarding the admissibility of the objection and the annulment of the penalty decision.
• The interested party claimed it was not liable for VAT and that the inspector should have limited the additional assessment to the deducted input tax.
• The court concluded that the inspector could change the justification for the assessments during the objection and appeal phases.
• The first additional assessment should be reduced to 74,402 euros, and the second additional assessment should be upheld.

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.

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