Den Bosch Court Rules on Input Tax Corrections and Non-Business Expenses – July 10, 2024

• Inspector claims that input tax deducted by X is related to non-business expenses
• Corrected VAT in housing, sales, and office costs for 2013 and 2014
• X did not sufficiently prove the business nature of most costs
• Input tax on representation costs not deductible under Article 15, paragraph 5, VAT Act 1968
• Use of iPads for business purposes not adequately proven for third iPad
• Court ruled that the assessments were not too high and dismissed the appeal
• Case heard by the Court of Den Bosch on July 10, 2024
• VAT period: 2013-2014
• Case numbers: 22/1031; 22/1032; 22/1033

Source: nlfiscaal.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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