- X is not allowed to deduct VAT due to unreadable copy invoices.
- X provided unreadable copies of purchase invoices during a tax audit.
- The tax authority imposed VAT assessments for private use of energy costs, telephone and internet costs, and a business car.
- The tax authority also corrected a portion of the deducted input VAT due to the lack of original invoices.
- The court ruled that the corrections for private use and input VAT were justified.
- X’s unclear and unverifiable administration constituted gross negligence, resulting in a penalty.
- The penalty was reduced to 20% due to exceeding a reasonable processing time.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
