Dutch: Bezwaartermijn geldt ook voor suppletieaangifte
Unofficial translation:
The Amsterdam Court of Appeal ruled that the Tax authorities may treat a negative supplementary VAT Return as ‘objections’ (appeal). This means that these supplementary Returns also fall under the objection deadline.
In the case in question, the operator of a snack bar had submitted a nil VAT declaration for one year and failed to submit a VAT return for the next year. Almost a year and a half later, he filed negative supplementary VAT Returns, correcting his turnover and VAT position for these years. The VAT inspector treated the supplements as objections. In his view, these objections were inadmissible because they had been filed outside the objection period. He therefore noted the supplementary Returns as requests for ex officio reduction, which he rejected. The entrepreneur did not agree with this state of affairs. He suggested before the court that the tax authorities should decide on a supplementary Return with a decision that can be objected to. The court rejects this position and judges that the inspector had acted correctly.
Source: Taxence (Dutch)
Court decision source: Uitspraken.rechtspraak.nl (Dutch)
