Inspector has been generous enough in allowing unsubstantiated VAT deduction for input tax

X provides administrative services. After the inspector announces a due diligence on August 4, 2014, the laptop with the administration of X’s company is stolen on September 17, 2014. The inspector then imposes additional VAT assessments on X. These are then reduced in accordance with X’s calculations. On appeal, X bv argues that it is entitled to deduct a higher amount of input tax.

The Arnhem-Leeuwarden Court ruled that X did not demonstrate that he was entitled to deduct a higher amount of input VAT. The note submitted by him has already been taken into account. The Court of Appeal further notes that the inspector has already been very helpful to X by honoring the amounts of input tax he stated, which are considerable, without further substantiation on the part of X. Furthermore, by submitting the overviews and files, X has not demonstrated, without further substantiation and clear numerical conclusions, that VAT has been charged to him for the amounts stated therein, that invoices have been drawn up in the prescribed manner, that the costs have a business character or that the total of the VAT on these costs exceeds the input tax already taken into account.

Source Taxlive.nl

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