- On March 4, 2025, the Noord-Nederland District Court ruled that the additional VAT assessment imposed on the plaintiff was not excessively high, and the associated penalties for late payment and late filing were appropriate. The tax inspector calculated the VAT owed by the plaintiff for Q2 2023 at €8,942, with a deductible input tax of €352, based on turnover data and invoices provided during the objection phase, excluding non-business expenses (e.g., e-bike, groceries, medications) and invoices unrelated to the plaintiff or outside the tax period. The inspector also disregarded VAT on car purchase invoices from [name 4], citing inconsistencies such as the supplier’s claim of margin scheme sales, its business cessation request effective January 1, 2023, non-payment of VAT by [name 4], and the transfer of goods being part of a broader asset transfer exempt from VAT under Article 37d of the VAT Act. The court found the inspector’s detailed and reasonable estimation valid, placing the burden on the plaintiff to prove the 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.
