- Insufficient Evidence for Input Tax Deduction: The Amsterdam Court of Appeal determined that X failed to provide any invoices or evidence to support his claim for a higher input tax deduction, which led to the rejection of his appeal.
- Discrepancy in Reported Turnover: X reported a turnover of €32,150 in his income tax return for 2015, while the VAT returns indicated only €10,095, resulting in an additional VAT assessment of €4,631 and tax interest of €871.
- Appeal Rejected: The Court found X’s objections unsubstantiated, noting he did not attend the hearing to clarify his claims and incorrectly argued that tax interest had increased; thus, his appeal was deemed unfounded.
Source Taxlive
