The Tax and Customs Administration is not required to conduct further investigations or ask questions about VAT returns. Partnership A’s VAT refunds were automatically processed but later found to be too much, resulting in additional assessments. A claimed that the tax authorities should have asked questions due to the change in law and the size of their business, but the court ruled that the tax authorities were not obliged to do so, and the claim of legitimate expectation was rejected.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Low-Care Hospice Entitled to VAT Deduction for Services Provided, Court Rules
- Court Allows Partial VAT Deduction for New Complex Construction Costs; Appeal Partially Successful
- No VAT Deduction for New Atelier House Construction, Court Rules Against Taxable Rental Option
- Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes
- Court Ruling on Customs Debt Liability and Warehouse Regulation Compliance in Noord-Holland Case