- Case involves tax assessments for VAT from 2016 to 2019 and the fourth quarter of 2020
- Taxpayer did not provide sufficient evidence for claimed input tax deductions due to missing records
- Tax authority changed position in response, allowing deductions for specific periods
- Taxpayer must keep records to support input tax deductions, failure to do so results in assessments being upheld
- Taxpayer responsible for maintaining records, no excuse for missing records unless due to external factors
- Taxpayer’s appeal partially successful, adjustments made to tax assessments but not to interest and penalties
- Interest and penalties follow the adjustments made to tax 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.
