- The Court has excluded a large number of documents submitted by the appellant in the first instance because he did not indicate their relevance or importance.
- The appellant no longer disputes that the input tax on the chalet was incorrectly deducted and that the assessment for the third quarter of 2019 is no longer disputed.
- The Court ruled that the appellant did not provide sufficient evidence to support his claim for input tax deduction for the second and third quarters of 2019.
- The Court found that the invoices and receipts provided by the appellant did not meet the requirements for input tax deduction.
- The Court also found that the appellant did not provide evidence that he actually purchased a mobile home from a specific company.
- The Court concluded that the appellant did not provide sufficient evidence to support his claim for input tax deduction for the second and third quarters of 2019.
- The Court upheld the assessments.
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.
