- 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.
