- Court Ruling on VAT Assessment: The Zeeland-West-Brabant District Court ruled that the additional VAT assessment for X was set too high, reducing it from €21,468 to €19,222, and awarded non-material damages due to the prolonged proceedings.
- Compensation for Late Refund Request Rejected: X’s claim for compensation due to the inspector’s failure to respond timely to a refund request was rejected. The court found that X did not prove that the inspector was responsible for the loss, attributing it instead to an unrealistic business plan.
- Outcome and Compensation: The appeal was partially successful, leading to the reduction of the additional assessment and awarding X €500 for non-material damages due to the extended duration of the proceedings. The decision on X’s objection was set aside, and X was reimbursed for the costs of the proceedings.
Source Taxlive
