- The case involves a tax issue related to the right to be heard under EU law.
- The first point of contention is against the court’s previous judgments.
- The argument is that the court failed to recognize previous Supreme Court rulings.
- The court only assessed if the taxpayer could defend themselves materially, not if they were explicitly informed about the tax assessment.
- The taxpayer was not clearly invited to respond to the final findings before the tax decision.
- The court’s reasoning is considered insufficiently motivated.
- The EU right to defense applies when a decision significantly affects the person it is directed at.
- The tax authority must inform the taxpayer clearly and in a timely manner about the intended tax assessment.
Source: uitspraken.rechtspraak.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.
