- The court ruled that the refund of incorrectly paid VAT does not prevent the correct party from being assessed additional tax.
- The purpose of additional tax assessment is to correct inaccuracies in tax levies, regardless of their origin.
- X and his spouse rented out properties and operated a sole proprietorship as a business and practice advisor.
- The tax authority had previously assigned two VAT numbers, one for the sole proprietorship and one for X and his spouse.
- VAT was paid by X and his spouse for March and September 2016.
- The inspector determined that only the sole proprietorship was the VAT entity, and the VAT number for X and his spouse was wrongly assigned and later revoked.
- The VAT paid for March and September 2016 was refunded, and the amounts were reassessed to the sole proprietorship.
- X objected, claiming double taxation.
- The court found that the refund prevented double taxation and the incorrect assignment of two VAT numbers did not hinder the reassessment.
- The court confirmed that X’s right to be heard was not violated, as he had sufficient opportunity to present his case.
- X’s appeal was dismissed.
Source: taxlive.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.
