Denial of Input Tax Deduction under Agricultural Forfait Justified by Arnhem-Leeuwarden Court

• X BV’s claim for deduction of input tax under the agricultural flat-rate scheme was rightfully denied
• X BV, active in horticulture, received a tax assessment for 2006 which was later reduced after appeal
• Dispute arose over the timeliness of the tax assessment and X BV’s entitlement to input tax deduction under the agricultural flat-rate scheme
• The court ruled that the tax assessment was timely and that X BV failed to provide sufficient evidence for the input tax deduction
• The court upheld the decision of the lower court and confirmed the tax assessment amount

Source: taxlive.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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