- Rechtbank Zeeland-West-Brabant ruled on the admissibility of an appeal concerning a reassessment notice for 2013
- The court found the appeal admissible as the taxpayer contested the delivery of a reduction decision dated April 23, 2021, which is considered a decision on objection
- The tax inspector failed to prove that the decision was sent by mail, which is required to start the six-week appeal period
- The court determined that the taxpayer was not aware of the decision until June 22, 2021, making the appeal within the allowable time frame and thus admissible
- The issue of misuse of rights was addressed regarding corrections of input tax for the period 2014 to 2016
- It was established that if the contractual reality were followed, the taxpayer would not owe VAT on property transfers to certain parties due to a VAT exemption
- However, the tax inspector argued that there was misuse of rights, which would make the taxpayer liable for VAT on these transactions
- The court used a framework that prohibits purely artificial arrangements that do not relate to economic reality and are designed solely to obtain a tax advantage
- Misuse of VAT is considered when actions formally meet legal conditions but contradict the intended purpose of the law, granting an undue tax benefit
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.
