The District Court of Zeeland-West-Brabant decided that, based on separate calculations for the dismantling activities on the one hand and the purchasing and sales activities on the other, A’s calculation method cannot be followed and that A has not contested the tax authorities’ calculation method with sufficient substantiation. To this end, the court considers, among other things, that A’s method of calculation results in a part of the justified purchase price leading to a reduction of the tax base twice. In the opinion of the court, this is not in accordance with the system of the car dismantling scheme. Finally, the court ruled that the fines imposed in the additional assessment were correctly imposed.
Source BTW jurisprudentie
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