Taxpayer’s Appeal Denied: Auto Dealer’s Records Deemed Unreliable for Revenue Calculation

• The court ruled that the administration of a car dealer cannot be used as the basis for calculating turnover
• The tax inspector was justified in using a reasoned estimate for the tax assessment
• The taxpayer did not file the required tax returns, leading to a reversal of the burden of proof
• The taxpayer failed to prove that the tax assessment was too high.

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.