Tax Court Decision: VAT Deduction Dispute Resolved for 2018 and 2020. Rulings on Interest and Penalties.

• Case involves tax assessments for VAT from 2016 to 2019 and the fourth quarter of 2020
• Taxpayer did not provide sufficient evidence for claimed input tax deductions due to missing records
• Tax authority changed position in response, allowing deductions for specific periods
• Taxpayer must keep records to support input tax deductions, failure to do so results in assessments being upheld
• Taxpayer responsible for maintaining records, no excuse for missing records unless due to external factors
• Taxpayer’s appeal partially successful, adjustments made to tax assessments but not to interest and penalties
• Interest and penalties follow the adjustments made to tax assessments

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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