No VAT deduction for false sales invoices and partially missing purchase invoices

The Court of Appeal in ‘s-Hertogenbosch denied X’s VAT deduction due to implausible invoices and missing administration.
Despite declaring turnover and input tax in their tax returns from 2010 to 2013, third-party investigations revealed that some customers did not purchase services from X and a supplier whose invoices were in X’s administration stated that they only carried out work once in 2009.
The court found it unlikely that X performed compensated work in 2011 and 2012, and therefore, X was not entitled to VAT deduction for those years.
X was awarded €4,000 for exceeding the reasonable period.