- The case involves a dispute regarding the fiscal unity for VAT purposes.
- Both parties requested a postponement, but the Inspector withdrew the request.
- The taxpayer maintained her request to keep the investigation open due to a pending witness hearing.
- The court ruled that the issue of whether a certain individual was allowed to act as a representative for the taxpayer is separate from the question of organizational interdependence between two companies.
- The taxpayer claimed that not all relevant documents were provided by the Inspector, but the court found no evidence to support this claim.
- The court explained the criteria for establishing a fiscal unity for VAT purposes.
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.
