- The taxpayer must provide evidence to support their claim for deduction of input tax
- The taxpayer failed to provide invoices dated within the relevant period, resulting in the tax assessment being upheld
- The burden of proof has been reversed and heightened due to the taxpayer’s awareness of the additional turnover
- The tax authority must make a reasonable estimate of turnover and income when issuing assessments
- The tax authority’s estimate was based on the taxpayer’s own records and negative cash balances, deemed reasonable by the court
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.
Latest Posts in "Netherlands"
- Excessive VAT Penalty Reduced for Entrepreneur Using Self-Billing by Customer, Court Rules
- Important Information: New Rabobank Account Numbers for Dutch Tax Payments from May 2026
- Dutch EU VAT Refund Portal Migration Delayed: Continue Using Existing System Until Further Notice
- Additional VAT assessment for real estate: services, profit distribution and mitigation of the misdemeanour penalty
- Liability of Director for Payroll and VAT Debts: Valid Notification of Inability to Pay Disputed
