- The Court of Appeal in Arnhem-Leeuwarden deals with the buying and selling of mainly gold jewelry, tax audits, required tax returns, reversal and increase of burden of proof, and reasonable estimation.
- In cases of substantial deficiencies in a tax return, it is considered that the required tax return was not filed if it results in a significantly lower amount of tax being paid than what is actually owed.
- The Court found it likely that the required tax returns were not filed for all quarters between 2012 and 2015.
- The Court determined that discrepancies in the gold inventory were not properly accounted for in the company’s records, leading to the conclusion that the required tax returns were not filed.
- The taxpayer’s argument that unsold inventory was melted down and returned to the supplier was not supported by verifiable evidence, leading the Court to uphold the tax authority’s findings.
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.
