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Retrospectively drawn up km administration insufficient to apply VAT for private use of the car with actual use

The Zeeland-West-Brabant District Court finds that the flat rate for VAT for private use of a car has been correctly applied. The kilometer administration was drawn up afterwards and there is no reliable overview of total kilometers per year. Furthermore, the court rejects VAT deduction on building materials for a holiday home with an unclear destination.

Source Taxlive

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