- 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
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