A bv with its registered office in Curaçao is part of a complex structure with several companies. Following a domicile investigation, the inspector finds that the bv is actually domiciled in the Netherlands in the years 2010 to 2015. The bv suffers losses in these years and requests the inspector to determine these losses by order.
The inspector rejects this request because the deadlines for issuing an assessment and additional assessment have expired. The bv objects to this rejection, but the inspector declares the objection inadmissible. According to the bv, this decision is indeed open to objection, as the law provides that the inspector determines the loss by a decision open to objection.
The court rules that the inspector erred in declaring the bv's objection inadmissible. The court refers to the law. The court stressed that the Supreme Court has ruled that a loss assessment can be made even if no assessment has been imposed, or outside the regular assessment period.
The law imposes no conditions on the form or deadline of a request for loss assessment. The fact that the bv did not file returns or that the assessment periods had expired does not prevent the adoption of a loss determination. Since the inspector no longer disputed the amount of the losses during the hearing, the court itself set the loss orders at the amounts declared by the bv.