- The Court of Appeal in ‘s-Hertogenbosch has ruled that X cannot use the margin scheme.
- X’s designation on the purchasing statements, “Margin scheme!”, is too brief and open to interpretation.
- Additionally, X has not provided sufficient evidence that the suppliers did not deduct the turnover tax as input tax.
- The inspector has imposed additional assessments for 2016 and 2017.
- The court has determined that the amount of the additional assessments was wrongly reduced in the first instance.
- Both X’s appeal and the inspector’s incidental appeal are justified.
Source Taxlive
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