The director of an accountancy and tax consultancy found that his office is entitled to deduct input tax with regard to the construction and furnishing of his private home. However, the Tax Authorities and the court think differently about this and the Arnhem-Leeuwarden Court of Appeal now also rules that the tax authorities were right to impose additional assessments and negligence fines on the office.The Court of Appeal agrees with the District Court’s opinion that the DGA acted so lightly that it was due to his gross negligence that the accountancy firm would pay too little turnover tax or that a refund would be granted that was too high.
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