- The District Court of The Hague ruled that the Tax and Customs Administration’s use of the VAT Negative risk selection model for auditing X BV was lawful, finding no conflict with GDPR or other standards due to sufficient legal basis and human oversight.
- The court upheld additional VAT assessments against X BV for 2018-2022, along with misdemeanor penalties and tax interest, based on sufficiently substantiated turnover adjustments from the audit files.
- X BV’s appeal was dismissed as unfounded, with the court confirming the inspector’s proof of gross negligence and rejecting claims of discrimination, unlawful entry, or investigation invalidity.
Source Taxlive
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