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"
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
- Decree on Mediation in Securities Transactions with Instructions on the Scope of the Concept of Mediation Published
- Tax Penalty for VAT Reduced Due to Incidental Carelessness; Court Lowers Fine to €1,500
- Thrift Shops Return to Court to Challenge VAT on Second-Hand Goods
- E-invoicing and Digital Reporting for Cross-border Transactions Starting July 2030
