- The Tax and Customs Administration imposed a VAT assessment on A, including a €68 tax return default penalty, which remained despite the additional assessment and payment default penalty being annulled after A filed a nil return.
- A appealed, arguing a violation of the EU law principle of defense, as he was not given an opportunity to present his view before the penalty was imposed.
- The Zeeland-West-Brabant District Court agreed, ruling that A’s right to be heard was violated, and rejected the Tax and Customs Administration’s reasoning about system limitations, noting that a prior hearing could have altered the outcome.
Source BTW Jurisprudentie
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