Court Confirms Additional Tax Assessment and Denies Reliance on Small Business Scheme and Trust Principle

• The court ruled that the additional tax assessment was correctly imposed, as the small business scheme (KOR) applied and the taxpayer’s reliance on the principle of legitimate expectation did not succeed.
• The amount of the additional tax assessment and the tax interest charged were not excessive.
• The taxpayer’s request to terminate participation in the KOR was denied because the minimum three-year term had not expired.
• The parties agreed that the penalty for late payment should be reduced to zero.

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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