- The central dispute revolved around the timeliness of an additional VAT assessment for 2018 issued to a sole proprietor, with the taxpayer claiming receipt in January 2024 (outside the five-year period) and the Tax and Customs Administration asserting dispatch on December 21, 2023.
- The District Court of The Hague sided with the Tax and Customs Administration, finding that their shipping report sufficiently proved timely postal delivery of the assessment.
- Based on established case law, the court ruled that the assessment’s dated notice (December 28, 2023) determined its timeliness, placing it within the five-year period and thus deeming the appeal unfounded.
Source BTW Jurisprudentie
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