Additional sales tax assessments justified due to lack of supporting documents for deducted input tax

Court of Zeeland-West-Brabant declares appeal unfounded. Because this concerns the deduction of input tax, the burden of proof rests on A to make plausible facts and circumstances that can support the conclusion that there is a right to this. No documents were submitted on appeal from which it can be deduced that the corrections maintained by the Tax and Customs Administration were wrongly made.

Source BTW jurisprudentie

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