- 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.
