- The Court of Appeal of Arnhem-Leeuwarden ruled that X cannot prove entitlement to a higher deduction of input tax or application of the old KOR.
- X’s administration was found unreliable and it was unclear if invoices were related to VAT-taxable services.
- The court also found it plausible that X used a business car for private purposes.
- X could not prove that the purchase of comic books or maintenance costs were exclusively related to the rental of a holiday home.
- The court confirmed the previous ruling.
Source Taxlive
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