No VAT deduction for taxable rental; penalty reduced due to undue delay – Arnhem-Leeuwarden Court

• Entrepreneur X operates a liquor store and received a VAT assessment of €73,301 and a fine of €36,650
• After objection, the VAT assessment was reduced to €55,161 and the fine to €13,790
• The Northern Netherlands Court reduced the fine by 15% due to exceeding a reasonable time limit
• The Arnhem-Leeuwarden Court ruled that X is not entitled to more input tax deduction and no deduction for taxable rental
• The Court imposed a penalty of €12,144, reduced to €10,322 due to undue delay

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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