- Taxpayer claims mistreatment by Tax Authority and discrimination
- Court finds no evidence of discrimination in delayed response to request for input tax deduction
- Taxpayer does not object to additional assessment, except for input tax deduction on car expenses and fuel
- Court agrees with Tax Authority’s reliance on invoices in taxpayer’s records for input tax deduction
- No reason for further reduction of additional assessment beyond Tax Authority’s calculation
- Appeal also concerns interest on tax, reduced in line with reduction of additional assessment
- Taxpayer claims damages for delayed response to refund request for cars sold at a loss
- Court rules taxpayer has not proven damages from delay in refunding input tax deduction
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.
