- The court ruled that the principle of the right to be heard under EU law was violated. Although the 13-day response period for the tax reassessment was deemed sufficient, the inspector failed to consider the taxpayer’s arguments submitted on November 30, 2020. The inspector admitted on December 2, 2020, that there was no time to review these arguments, indicating a lack of due consideration.
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.
