- The inspector agreed to reduce the tax assessment by 26 euros due to accepted receipts and by 91 euros due to a calculation error, resulting in a total payable amount of 3810 euros.
- The court agreed with the inspector’s revised position, making the taxpayer’s appeal partially successful.
- The taxpayer complained about the tax assessment being issued before responding to proposed corrections and before a final discussion.
- The court interpreted this as a claim of violation of the EU principle of defense rights, which requires the taxpayer to be heard before a decision is made.
- The court found that any potential violation was justified due to the impending expiration of the assessment period, and the taxpayer was given three weeks to respond to corrections.
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.
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