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Court of Appeal in The Hague: Sufficient evidence bypass formal deficiencies in the invoice

Regarding the deduction of input tax, the court concluded that the taxpayer was entitled to claim the deduction for the purchase of inventory, despite the Inspector’s objections. The court found that the taxpayer had provided sufficient evidence supporting the purchase and use of the inventory for taxable activities, and the formal deficiencies in the invoice did not invalidate the deduction.

Source: uitspraken.rechtspraak.nl

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