The Court of Arnhem-Leeuwarden decides that X must pay VAT on the delivery of 56 cars in 2015 and 2016, if the rental activities have already been discontinued. X has virtually no administration, which reverses and aggravates the burden of proof. Sale to the spouse is not plausible. The Tax and Customs Administration bases the estimated turnover on reasonable grounds.
Source Taxlive
Latest Posts in "Netherlands"
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
- Decree on Mediation in Securities Transactions with Instructions on the Scope of the Concept of Mediation Published
- Tax Penalty for VAT Reduced Due to Incidental Carelessness; Court Lowers Fine to €1,500
- Thrift Shops Return to Court to Challenge VAT on Second-Hand Goods
- E-invoicing and Digital Reporting for Cross-border Transactions Starting July 2030
