The Zeeland-West-Brabant District Court ruled that the principle of legitimate expectations precludes the imposition of additional VAT assessments on X BV. The court found that X BV had a reasonable expectation based on the tax inspector’s actions, and the additional assessments were therefore unjustified.
Source Taxlive
Latest Posts in "Netherlands"
- Hospice services taxed at standard VAT rate
- No VAT Fiscal Unity Without Financial Integration, Rules Advocate General Ettema
- No VAT group according to AG due to lack of financial interconnectedness
- VAT in 2026: mark these deadlines in your calendar
- Supreme Court Upholds Additional VAT Assessment Due to Insufficient Proof Against Revenue Reconstruction
