Hof vernietigt navorderingsaanslag autohandelaar wegens ambtelijk verzuim

The Court of Arnhem-Leeuwarden has annulled a 2016 income tax reassessment against a car dealer due to administrative negligence by the tax inspector. The inspector failed to notice and investigate persistent losses reported in annual tax filings from 2011 onwards, despite having access to this information when initially assessing the 2016 return. However, the court upheld the 2017 assessment, ruling that the car trading activities did not constitute a legitimate income source for that year. The case highlights the inspector's obligation to conduct timely investigations when red flags appear