Application of Nihil Rate for Intracommunity Deliveries and Deductible Input VAT Corrected

• The inspector has imposed a VAT assessment and a penalty for negligence.
• The inspector claims that the taxpayer incorrectly applied the zero rate for intra-community supplies and corrected the deducted input tax.
• The court agrees with the inspector’s corrections but finds that the correction of the deducted input tax was too high.
• The court will assess whether the inspector’s assessment and penalty were justified.
• The main issue is whether the taxpayer correctly applied the zero rate and deducted input tax.
• The court finds that the taxpayer’s appeal is justified and the assessment and penalty should be reduced.
• The court explains its reasoning for this decision.
• The taxpayer argues that they have provided sufficient evidence for the application of the zero rate.
• The taxpayer claims to have documentation and verification of the deliveries to Belgian customers.
• The inspector argues that the taxpayer has not proven that the goods were delivered to the customers in Belgium.

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.

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