- The Amsterdam Court of Appeal upheld the information decision made by the tax inspector in 2014, stating that lawyer X’s administration did not meet legal standards.
- X’s objections were deemed incorrect and the burden of proof was increased and reversed.
- The Supreme Court had previously established the provision of information regarding the 2008 and 2009 tax years.
- Additional tax assessments and fines will be imposed in 2020.
- The Court found that the corrections made by the inspector were plausible and that X did not provide a rebuttal. X’s appeal was deemed unfounded and the fines remained in force, though they were moderated due to exceeding the reasonable period.
Source Taxlive
Latest Posts in "Netherlands"
- VAT assessment not in violation of the principle of defence
- No zero rate for intra-Community supply without proof of transport
- VAT Deduction Mixed Use Property: Burden of Proof for Taxable Rental
- Deadline Approaches for Reclaiming Foreign VAT Over 2024
- Short stay rental in hospice entitles you to deduct VAT