- BV X was established in 2023 and focused on cars and repairs.
- They failed to file VAT returns despite reminders from the tax inspector.
- Additional tax assessments for 2023 were imposed with penalties for non-compliance.
- BV X appealed, but the court confirmed they did not file the required returns.
- The burden of proof was increased due to their non-compliance.
- Deductible VAT was calculated based on invoices provided during the objection phase.
- Non-business expenses were excluded from VAT deductions.
- VAT on certain car purchases was excluded due to sales as margin vehicles.
- The court found the tax assessment reasonable and BV X could not prove it was excessive.
- BV X only provided supplementary returns and disorganized invoices.
- Penalties for non-payment and non-filing were considered appropriate.
Source: futd.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.
