Court Upholds VAT Reassessment for Private Use Expenses, Imposes Fines on Partnership X

• The Zeeland-West-Brabant District Court ruled that a partnership, X, which provides legal and notarial training, failed to meet the burden of proof for deducting additional VAT as input tax. The tax inspector had levied additional VAT for 2015-2017 due to private use of an car, resulting in a 10% default penalty. A 75% penalty was also imposed for incorrect VAT returns related to an invoice from Y Installatie Techniek, which the court upheld. However, the court reduced the penalty concerning a pellet stove and roof.

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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