- The inspector found that X had claimed too much input VAT in 2015 and 2016 because the invoices from A were false.
- The inspector imposed a VAT assessment of 37,664 euros with a penalty of 17,457 euros.
- The court upheld the assessment.
- The court found that X was the recipient of the services provided by A, even though the invoices were false.
- The court found that the inspector had made parts of C’s statement illegible, which violated the law.
- The court ruled that the input VAT was not deductible because the reverse charge mechanism applied.
- The court annulled the penalty because the inspector did not provide sufficient justification for it.
Source: futd.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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