- The Hague Court of Appeal (25-03-2026) upheld that the taxpayer’s appeal was rightly declared admissible, despite a short delay in filing the grounds.
- The court found the taxpayer could reasonably rely on the control report and the principle of legitimate expectations barred the tax inspector from imposing additional assessments.
- It considered the promise not so clearly contrary to the law that the taxpayer should have known it would not be honored.
- The case also involved disputes over VAT deduction, possible internal compensation, and whether the reduced/annulled assessments should be adjusted.
- The court found the lower court sufficiently justified its departure from the standard lump-sum costs award and its award for objection-stage costs.
Source: uitspraken.rechtspraak.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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