- Justified VAT Assessments: The Court of Appeal of ‘s-Hertogenbosch confirmed that the additional VAT assessments for 2011 and 2012 were justified because X failed to provide invoices supporting the input VAT deductions.
- Audit Findings: During the audit, X did not grant the inspector access to records and claimed no cash book was kept, but submitted some invoices and deducted the related input VAT. This led to additional VAT assessments for 2011-2014.
- Rejection of Defences and Fine Reduction: The Court rejected X’s formal defences and found that the companies on the notes did not recognize X or his company. However, the fine imposed on X will be reduced.
Source Taxlive
