- The District Court ruled that the tax inspector plausibly demonstrated the timely dispatch of an additional VAT assessment for 2016, creating a presumption of receipt by X.
- X filed an objection to this assessment on July 3, 2024, significantly past the February 10, 2020 deadline, and failed to provide an excusable reason for the delay.
- Consequently, the inspector’s decision to declare X’s objection inadmissible due to exceeding the objection period was upheld, meaning the assessment’s substance was not reviewed.
Source Taxlive
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