Justified additional VAT assessment due to unincluded sales

Assessment Background:
- The District Court of Gelderland ruled that an additional VAT assessment of €226,675 for the year 2014 was rightly imposed on X, who runs a sole proprietorship trading in passenger cars and motorhomes.
Administration Deficiencies:
- X’s administration was found lacking, with piles of purchase and sales invoices and the absence of records for 18 purchased vehicles, leading to an incorrect application of the margin scheme.
Inspector’s Estimate:
- The tax inspector based the additional assessment on corrections for margin purchases and unrecognized sales. The court deemed the inspector’s estimate reasonable and not excessively high.
Burden of Proof:
- The court ruled that the burden of proof was rightly reversed and increased due to the deficiencies in X’s administration. X failed to demonstrate that the inspector’s estimate was too high.
Court’s Decision:
- The court concluded that the additional assessment was justified and X’s action was unfounded, as the provided records were inadequate to calculate turnover and margins accurately.