Court allows VAT appeal where tax authority violated trust principle by late collection without prior notice.

The Court of Appeal declared the taxpayer's appeal against the tax inspector's decision admissible and granted relief. The taxpayer, an internet provider, argued that the inspector failed to notify them of a specific invoice date before imposing late VAT under Article 37 of the VAT Act. The court found this procedure violated general administrative principles, specifically the trust principle and proportionality, because the inspector did not inform the taxpayer of the exact date for which late payment would apply. Consequently, the court annulled the late payment assessment and ordered the inspector to pay the taxpayer's legal costs.