VAT retrospective assessments were imposed on an institution for addiction care. In dispute is whether the principle of defence has been violated, because no audit report was drawn up and the institution was not notified of the corrections. Also in dispute is whether the institution owes sales tax on the intra-community acquisitions and on the personal contributions paid by clients. According to the court, the defense principle was not violated. Nevertheless, the inspector did not make a plausible case for part of the sales tax levied for the intra-community acquisitions, because he based that part on data that are not in the file. Also, the inspector did not make it plausible that the institution performs other activities besides addiction care, let alone that the own contributions are directly related to those activities. The appeals are well-founded.
Source: rechtspraak.nl
Latest Posts in "Netherlands"
- No VAT Deduction Without Proper Evidence: Burden of Proof on Entrepreneur After Late Filing
- Zero VAT Rate Denied Due to Knowledge of UK VAT Fraud in Metal Trade Chain
- VAT refund for uncollectible debt: bankruptcy period starts, error regarding cash accounting is no excuse
- No refund of import VAT on show jumping horse: prize money and subsidies do not constitute an economic activity
- VAT deduction for construction costs of a home office when rented to a private limited company is permitted
