- Hof Arnhem-Leeuwarden confirms the imposition of the 2016 VAT reassessment is correct
- X VOF, a flower selling company, faced a VAT reassessment of 7,940 euros after a book examination for the year 2016
- The reassessment was slightly reduced by 468 euros due to corrections for private car use after an objection by X VOF
- X VOF’s appeal was declared unfounded and the case went to higher court
- The higher court discussed the VAT deduction for various costs including packaging, energy, and phone costs from a private home, rental of a warehouse, and payments for work done by the partners son
- The court ruled against the VAT deduction for packaging costs as a duplicate payment does not justify a double deduction
- Deductions for private home’s energy, phone, and internet costs were denied due to insufficient proof of business-related expenses
- Deduction for warehouse rent was denied as the invoices did not meet requirements and the lessor was untraceable
- Deductions for the son’s work were also denied as the invoices were not legally compliant and the son was not recognized as a businessman
- The court upheld the lower court’s decision
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.
