Court of Appeal Arnhem-Leeuwarden: Burden of Proof in VAT Deduction Dispute

• The taxpayer must provide evidence to support their claim for deduction of input tax
• The taxpayer failed to provide invoices dated within the relevant period, resulting in the tax assessment being upheld
• The burden of proof has been reversed and heightened due to the taxpayer’s awareness of the additional turnover
• The tax authority must make a reasonable estimate of turnover and income when issuing assessments
• The tax authority’s estimate was based on the taxpayer’s own records and negative cash balances, deemed reasonable by the court

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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