- 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.
Latest Posts in "Netherlands"
- VAT Increase on Hotels Could Lead to Billions in Losses for Tourism Sector
- No VAT Deduction for Family Business Succession Advisory Costs, Court Rules Against A BV
- Proposed VAT Increase on Tourism Yields No Net Gain, Faces Parliamentary Vote
- Impact of 2027 Policy Change on Home Batteries and VAT for Solar Panel Owners
- Supreme Court to Decide Tax Status of Paved Parking Lot: Built or Unbuilt Land?