VAT Deduction Dispute Assessment of Relevant Documents

• The Court of Appeal in Arnhem-Leeuwarden issued a ruling on 09-07-2024
• The Inspector failed to submit all relevant documents related to the case
• The Inspector offered to submit a missing internal report, but the taxpayer objected
• The Court found that the Inspector’s failure to submit all documents did not harm the taxpayer’s position
• The taxpayer claimed deduction of VAT on invoices from November 2016 and November 2017
• The taxpayer must prove that the goods were actually delivered to claim VAT deduction
• The taxpayer provided a statement to support the delivery of goods in question

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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