- Case heard in the Rechtbank Zeeland-West-Brabant
- Decision made on 31-01-2024, published on 16-02-2024
- Case number: BRE 22/4326 to 22/4330
- Issue of deduction of input tax
- Taxpayer did not charge VAT on invoices due to providing exempted healthcare services
- Taxpayer failed to prove they were entitled to deduct input tax
- Taxpayer claimed violation of defense principle, but court found sufficient opportunity for defense was provided
- Court upheld tax interest decision and did not deviate from it
- Court did not find grounds to deviate from penalty decision for late payment of tax
Source: uitspraken.rechtspraak.nl
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