The court finds that, in the face of the defendant’s reasoned challenge, the claimant has not, with the copies of receipts and invoices she submitted and what she has argued about them on appeal, made it plausible that she is entitled to deduct the amounts of input tax declared in her quarterly returns for the periods in the years 2014 through 2018. Therefore, the copies of the invoices and receipts submitted by the claimant cannot lead to a reduction of the additional tax assessments. Indeed, in the court’s opinion, the claimant has not made it plausible that the copies of invoices and receipts submitted were issued to her and that they refer to costs incurred by the claimant as an entrepreneur or that these costs are directly and immediately related to the claimant’s services. Regarding the attribution of the invoices, the court considers that a large number of the invoices submitted by the claimant concern receipts that do not contain any personal identification. In addition, a large number of invoices are addressed to [name1] , [name4] , family [interested party] . It is therefore unclear to whom these receipts and invoices were issued. The mere fact that in some cases the name of the claimant is manually added to these invoices does not mean that it is thereby established that the invoice was issued to the claimant. Furthermore, without further explanation, which is lacking, it is difficult to see why the claimant, in her capacity as VAT entrepreneur, has incurred costs for, for example, the purchase of a collection of comic books, the repair of a television set, a purchase from the [name8], the construction of a waterfall in the garden and the installation of insulation windows, let alone that it is possible to see why these services are directly and immediately related to the rental of the vacation home in Belgium.
Source: uitspraken.rechtspraak.nl
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