- The Court of Appeal of ‘s-Hertogenbosch upheld a decision that X BV’s objection to an additional VAT assessment was inadmissible because it was not filed on time.
- The inspector had imposed an additional VAT assessment with a fine on X BV following a criminal investigation into fuel trade, correcting previously deducted input VAT.
- The Court noted that the inspector had twice inquired about the scope of X BV’s objection and explicitly stated that an earlier letter was only considered an objection to the fine, making it clear X BV needed to object separately to the additional assessment.
Source Taxlive
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