- The Court of Appeal in ‘s-Hertogenbosch issued a ruling on July 3, 2024, regarding a case involving a taxpayer who provided hockey training and theory lessons to students in a top sports class at a secondary school from 2015 to 2017. In 2019, a tax inspector conducted an audit and found that the taxpayer had not charged VAT for these services. The inspector subsequently imposed additional tax assessments on the invoices for the hockey lessons and private car use in 2015.The dispute centered on whether these additional tax assessments were justified. The court ruled that regarding the hockey lessons, the inspector violated the principle of defense by not informing the taxpayer in a timely and explicit manner about the proposed corrections. The court considered it plausible that the taxpayer could have provided input that was relevant to the imposition of the additional tax assessment and that this input could have led to a different decision-making process.However, concerning the private car use, the court did not see how the taxpayer could have provided input that would have led to a different outcome. Therefore, this correction remains in place.
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.
