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"
- Negative Annual Balance Dispute in VAT Margin Scheme for Youngtimer Cars and Watches
- €10,000 Fine for Late and Incorrect VAT Returns
- Interim use of horse does not preclude the application of zero rate for export
- Limburg Worries About Higher VAT on Flowers and Plants
- Tax Fraud Conviction for VAT Filing Offenses
