In this dispute, the appellant presents several grievances in higher appeal, including a claim that the court failed to recognize their own right of access to justice. The court’s rulings on the appellant’s failure to prove certain facts, such as the location of [F] outside the EU and the applicability of a tax exemption, are upheld. The appellant’s arguments regarding the inspector’s alleged violation of general principles of good governance are also rejected. The court concludes that the appellant is liable for VAT on the received fees but is entitled to input tax deduction, except for one quarter where a refund is granted. The appellant’s claims based on the principle of legitimate expectations and fair play are dismissed as well.
Source: uitspraken.rechtspraak.nl
