Court rules in favor of company X in tax dispute over horse breeding and trading activities.

• X is a company active in breeding and keeping horses, horse trading, pesticides and fertilizers, agricultural enterprise, and transport trade
• X received additional assessments for VAT for 2019 and 2020
• X invoked the principle of legitimate expectations because they disagreed with corrections from a tax audit and the Tax Inspector had granted VAT refunds based on supplementary returns
• The Tax Inspector usually grants VAT refunds automatically after supplementary returns, but in this case, there seemed to have been a substantive assessment
• The Zeeland-West-Brabant Court annulled the additional assessments and penalty decisions based on the successful appeal to the principle of legitimate expectations

Source: nlfiscaal.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.

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