- The court confirmed that the additional VAT assessment was correctly imposed according to the law, and the taxpayer had no right to deduct VAT for 2017-2019.
- The taxpayer argued the assessment should be annulled due to alleged unlawful actions by the tax inspector, claiming a breach of legitimate expectations.
- The court found that the inspector’s actions did not create a legally protected expectation of VAT deduction, as no correspondence indicated the right to deduct VAT.
- The mere fact of being considered VAT liable and receiving VAT returns did not entitle the taxpayer to deduct VAT.
- The court rejected the taxpayer’s appeal based on the principle of legitimate expectations.
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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