Documents that are subject to an inspection report by the Tax and Customs Administration usually do not have to be submitted

VOF A, a partnership selling flowers, was charged with additional VAT and penalties after a due diligence. The court ruled that certain costs were not eligible for VAT deduction, and documents only need to be submitted if relevant to the assessment of points of dispute on appeal. The taxpayer must have access to the same information as the Tax and Customs Administration for equality of arms.

Source BTW jurisprudentie

---

---