The case is about a dispute regarding a taxpayer’s activities in selling tickets for concerts, events, and theater shows. The taxpayer operated as a sole proprietorship and later as multiple partnerships. Many tickets were sold but not delivered, resulting in unpaid creditors. The court determined that the taxpayer, not the partnerships, was liable for the tax assessments. The court also rejected the taxpayer’s arguments regarding the calculation of taxable margin, prepayments received in one year for events in the following year, deduction of fixed costs, and the inclusion of outstanding creditors. The court concluded that the taxpayer’s appeal was unfounded, affirming the decision of the lower court.
Source: uitspraken.rechtspraak.nl
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