- No authority to file objections or appeals: The Court of ’s-Hertogenbosch ruled that the shareholder was not authorized to lodge objections or (higher) appeals on behalf of the company, making the appeal inadmissible.
- Dispute over place of establishment: Although the tax inspector argued the company was established in the Netherlands due to the shareholder’s residence, it was not proven that the shareholder acted as an actual director; therefore, the presumption under Article 37e of the Dutch VAT Act (Wet OB 1968) does not apply.
- Impact on assessments and penalties: Original penalties were annulled due to overlap, but the VAT assessments remain under discussion; the inspector’s incidental appeal was also declared inadmissible.
Source Taxlive
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