The Arnhem-Leeuwarden Court of Appeal ruled that X wrongly claimed deduction of input tax based on false invoices. X, a scrap metal and scrap car trader, deducted input tax for a reconditioned crane and repair costs for a loading platform. The inspector deemed the invoices, supposedly paid in cash, to be false. The dispute involves additional VAT assessments and 20% penalty payments, which were reduced by the court to €1,216 (2016) and €319 (2017) due to exceeding the reasonable term. The court found that the work on the invoices could not have been performed as stated, and X lacked the legally required crane file. Additionally, the invoice for the loading platform repair was also false.
Source Taxlive
Latest Posts in "Netherlands"
- No Compensation for Late Decision on VAT Refund
- VAT Exemption for STI and HPV Test Kits as Healthcare Services
- Option for VAT-Taxed Rental Invalid Where Part of the Property is Sub-Let VAT-Exempt – No Input VAT Recovery for Tenant
- Hoge Raad Confirms Justified VAT Assessments on Gold Trader (Art. 81 RO) – Failure to File “Required Returns” Reverses Burden of Proof
- VAT Exemption Applies to Self-Test Kits for STIs and HPV Offered by Commercial Provider
