- The Court of Appeal in Arnhem-Leeuwarden made a ruling on 01-10-2024 regarding the timely imposition of a tax assessment and deduction of input tax for agricultural forfait.
- The main issue is whether the tax assessment was imposed within the five-year period and if it was correctly imposed.
- The taxpayer argues that the tax assessment was not imposed within the five-year period as required by law.
- The Inspector must prove that the tax assessment was sent within the required timeframe.
- The Inspector provided evidence of the dispatch of the tax assessment through an official statement and other documents.
- The Court will consider the evidence provided by the Inspector to determine if the tax assessment was imposed within the required timeframe.
Source: uitspraken.rechtspraak.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.
