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Determining VAT deduction right is not solely based on information on the invoice

  • 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.

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