- Hockeytrainer X provided hockey training and theory lessons to students from school A
- X did not charge VAT on his invoices to A and did not pay VAT
- Inspector imposed a VAT assessment on X for 2015-2018 and a correction for private use of a car in 2015
- The court ruled against X, but the Court of Appeal in Den Bosch reduced the VAT assessment due to a violation of the right to be heard
- The Court found that the inspector did not inform X in a timely and clear manner about the VAT assessment
- X was able to demonstrate that his input could have led to a different decision-making process
- The Court found that X did not have sufficient opportunity to present his views on the education exemption
- The inspector did not consider all relevant facts and circumstances regarding the relationship between X and the sports class at school A
Source: futd.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.
