Court Rules Correct Taxpayer Can Be Reassessed After Refund to Wrong Party

• The court rules that a previous VAT payment and refund to another taxpayer does not prevent reassessment for the correct taxpayer.
• A man rents out properties with his wife and runs a sole proprietorship as an advisory office.
• There are two VAT numbers: one for his advisory practice and one for the rental activities with his wife.
• It is later found that only the man is the entrepreneur for all activities.
• The combination paid VAT for rental in 2016, which was refunded in 2021.
• The tax inspector issued reassessments to the man as the correct taxpayer.
• The man argues this is double taxation.
• The court states there is no double taxation since the combination received a full refund.
• The court finds no violation of principles of proper administration.
• The man’s right to be heard was not violated as he was sufficiently invited.
• The court agrees with the previous rejection of a revision request due to no new facts.

Source: taxence.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.

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