Right to Deduct Input VAT on Invoices for Provision of Personnel; Reversal and Burden of Proof

• The case involves a dispute over the deduction of input tax on invoices for the provision of personnel.
• The taxpayer argues that the correction of the input tax deduction was incorrect.
• The court has determined that the taxpayer has not provided sufficient evidence to remove doubts raised by the tax inspector.
• The objections against two refund decisions were declared inadmissible.
• The main issue in the appeal is whether the taxpayer is entitled to deduct the input tax on invoices for the provision of personnel.
• The tax inspector has acknowledged that the total input tax on the invoices has been corrected and can be deducted.
• The parties agree that the tax assessment should be reduced by €7,294.

Source: uitspraken.rechtspraak.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.

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