- X BV’s claim for deduction of input tax under the agricultural flat-rate scheme was rightfully denied
- X BV, active in horticulture, received a tax assessment for 2006 which was later reduced after appeal
- Dispute arose over the timeliness of the tax assessment and X BV’s entitlement to input tax deduction under the agricultural flat-rate scheme
- The court ruled that the tax assessment was timely and that X BV failed to provide sufficient evidence for the input tax deduction
- The court upheld the decision of the lower court and confirmed the tax assessment amount
Source: taxlive.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.
