- The taxpayer received invoices from another entrepreneur in 2018, claiming VAT deduction.
- The tax inspector argues that the nature of the agreed services cannot be determined from the invoices.
- The court finds it plausible that the taxpayer contributed to a renovation based on additional information provided.
- The taxpayer claims that the VAT on the invoices was paid by the other entrepreneur’s company, supported by relevant documents.
- The court concludes that the taxpayer was entitled to deduct the VAT invoiced to him.
- There is no evidence that the taxpayer was aware of any tax fraud by the other entrepreneur.
- The imposed additional tax assessments must be reduced.
Source: fiscount.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.