- Assessment Background:
- The District Court of Gelderland ruled that an additional VAT assessment of €226,675 for the year 2014 was rightly imposed on X, who runs a sole proprietorship trading in passenger cars and motorhomes.
- Administration Deficiencies:
- X’s administration was found lacking, with piles of purchase and sales invoices and the absence of records for 18 purchased vehicles, leading to an incorrect application of the margin scheme.
- Inspector’s Estimate:
- The tax inspector based the additional assessment on corrections for margin purchases and unrecognized sales. The court deemed the inspector’s estimate reasonable and not excessively high.
- Burden of Proof:
- The court ruled that the burden of proof was rightly reversed and increased due to the deficiencies in X’s administration. X failed to demonstrate that the inspector’s estimate was too high.
- Court’s Decision:
- The court concluded that the additional assessment was justified and X’s action was unfounded, as the provided records were inadequate to calculate turnover and margins accurately.
Source Taxlive
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