- X, a former but not last director or shareholder, cannot object to VAT additional assessments imposed on X BV.
- Only the last director, shareholder, or liquidator has the right to object according to Article 26a AWR.
- X’s rights are not expanded by Article 6 ECHR or the principle of proportionality.
- X can still challenge the assessments in criminal or liability proceedings.
- The court’s procedural error does not affect the outcome of the case.
Source: taxlive.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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