Additional assessment for Netherlands

Administration and tax consultant X filed a supplementation declaration for 2012 with date 28 November 2013. The supplementation declaration has not been processed by the tax authorities pending legal proceedings regarding X’s VAT entrepreneurship. Ultimately, it was decided that X is a VAT entrepreneur. The Tax and Customs Administration informed X in a letter dated 20 November 2017 about his intention to follow up on the supplementary tax return and to impose the additional assessment. In a letter of 7 May 2018, the Tax and Customs Administration informed X that X’s company had been listed again for turnover tax with effect from 1 January 2018 and a turnover tax number was assigned.

The Inspector stated at the hearing of the Court of Appeal of The Hague that the additional assessment (a so-called pen assessment) was announced on November 20, 2017, was created on November 30, 2017, was dated December 27, 2017 and was subsequently posted on December 21, 2017. When asked, X stated that he would not dispute these data, as being irrelevant. It is important that she only found the additional assessment in her letterbox on 4 January 2018, and thus outside the five-year period of Article 20, paragraph 3, AWR.

The Court rejects X’s position that the additional assessment would have been imposed outside the period. It is not important when the additional assessment X has been seen, but when it is delivered by post. X does not dispute the date of posting mentioned by the Inspector. It is therefore established that the additional assessment was posted before the end of the period and as appears from the assessment notice, that the date is before the end of the period. That is why the additional assessment was established on time. There was no evidence of an error by the Inspector, such as incorrect addressing.

Opposition to the allocation, refusal or withdrawal of a VAT identification number and the rejection of X’s request for compensation for the significant financial and non-material damage which she and its agent allegedly suffered in recent decades as a result of the actions of the tax authorities, given the closed system of legal remedies in tax law does not open objection or appeal under any provision of the tax law. If you need any help, please contact us.