- A man and a woman establish a partnership in 2003.
- The partnership’s activities are taken over by a BV on January 1, 2013.
- The partnership is dissolved on February 4, 2013, and removed from the Trade Register on February 6, 2013.
- A tax audit is conducted, resulting in a VAT assessment for 2011 of €279,372, plus €47,935 in interest.
- The court rules that the assessment must be annulled because it was not notified within the applicable deadline.
- The court refers to a Supreme Court ruling stating that a dissolved partnership can still be assessed, but the assessment cannot be validly notified under the previous law.
- Both parties agree that the partnership no longer existed in late 2016.
- The VAT assessment is therefore not validly notified and cannot be notified retroactively.
- The VAT assessment must be annulled.
Source: fiscount.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.
