Additional VAT assessment based on an individual method is permitted

An entrepreneur who applied the margin scheme for the sale of caravans will receive an additional assessment for VAT. The Tax Administration has determined the VAT due on the basis of the individual method. The entrepreneur will appeal against this, because the globalization scheme applies to caravans. The court ruled that the Tax Administration was allowed to apply the individual method. This is because the entrepreneur himself had not kept correct administration.

Contribution by Van Vilsteren BTW advies

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