Invalid VAT assessment on dissolved partnership cannot be enforced under previous law.

• Under the previous law, it was not possible to validly impose a VAT assessment on a dissolved VOF.
• A BV took over the activities of a VOF on January 1, 2013, and the VOF was dissolved on February 4, 2013.
• The tax authorities conducted an audit and imposed a VAT assessment on the VOF on December 24, 2016.
• The former partners of the VOF claimed they did not receive the assessment and appealed.
• The court ruled that the assessment was not validly imposed because the VOF no longer existed in 2016.
• The court therefore invalidated the assessment and the related tax interest charges.

Source: pkfwallast.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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