- 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.
