- Court Ruling on VAT Assessment: The Arnhem-Leeuwarden Court of Appeal upheld the additional VAT assessment of €7,940 imposed on X VOF for the year 2016, confirming that the rejection of input tax deductions for various cost items was justified.
- Rejection of Input Tax Deductions: The court found that deductions for packaging costs were denied due to a second payment on the same invoice not qualifying for double deduction, while deductions for energy, telephone, and internet costs were rejected due to lack of evidence proving they were business-related expenses.
- Insufficient Invoicing and Entrepreneur Status: The deductions for warehouse rent and the son’s work were also dismissed, as the invoices did not meet legal requirements, the landlord was untraceable, and the son was not recognized as an entrepreneur under VAT law. The Court upheld the District Court’s judgment.
Source Taxlive
