- Additional VAT Assessment Upheld: The District Court of The Hague confirmed that the additional VAT assessment for the years 2018-2022 was justified and correctly calculated, rejecting X’s claims for a VAT refund.
- Insufficient Grounds for Deduction: X’s argument for deductibility based on agreements purportedly made 35 years ago was deemed unconvincing, as there was no credible evidence to support these claims.
- Lack of Protected Expectations: The court ruled that reliance on the principle of legitimate expectations was invalid, as mere monitoring of past reports does not establish a legal basis for trust, and no additional circumstances were provided to support X’s case.
Source Taxlive
Latest Posts in "Netherlands"
- Appeal on Excise Duty Assessment: Disclosure of Documents, Tax Liability, and Correctness of Tax Assessment
- No excusable delay in the event of late VAT refund requests
- Pension fund provides VAT-exempt insurance services during the performance of the benefit agreement
- Additional VAT Assessments Upheld; Misdemeanor Fines Dismissed
- Pension Fund’s Insurance Service Exempt from VAT; No Right to Input Tax Deduction
