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"
- Volt Netherlands Proposes Uniform VAT Rate in Election Program
- Rotterdam Court Sentences X to 18 Months for €7 Million Tax Fraud Attempt
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?