In a recent case before the Dutch District Court of Noord-Holland, the court ruled that the burden of proof for deduction input VAT lays with the tax payer. It’s not necessary for the inspector to imposes a formal information request.
In this case, the tax payer failed to provide the evidence requested, after being repeatedly requested to do so. The argument that the inspector is not allowed to request this because no formal information order has been imposed is incorrect.
Source: Rechtspraak.nl (Dutch)
