The Court of Appeal of The Hague ruled that the tax inspector did not violate the prohibition on reformatio in peius. X received three ex officio VAT assessments and default fines for not submitting VAT returns. X later made VAT supplements for the same quarters of 2019, declaring the amounts of the ex officio assessments and default penalty as VAT already paid. The tax inspector imposed additional VAT assessments, deducting the amount of the ex officio assessment, and then imposed an additional assessment for the amounts wrongly deducted. The court ruled that the inspector did not violate the prohibition on reformatio in peius, as the additional assessments were for the VAT due declared by X.
Source Taxlive
