- Court Ruling on Margin Scheme: The Arnhem-Leeuwarden Court of Appeal determined that the margin scheme for VAT can only be applied if the previous owner could not deduct input tax, which was not proven in this case.
- X’s Administration Issues: X, who has been trading in used cars since 2014, maintained inadequate records consisting of handwritten notes without proper documentation, leading to disputes over the applicability of the margin scheme for 72 cars.
- Appeal Denied: The court upheld the inspector’s findings that X failed to provide necessary purchase statements and evidence to support his claim, resulting in the denial of his appeal against an additional tax assessment of €107,802.
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