- The Arnhem-Leeuwarden Court of Appeal ruled that X failed to provide sufficient evidence to justify a refund of turnover tax for the fourth quarter of 2011, rejecting his request for €10,215 due to a lack of underlying invoices.
- X’s claim that his detention affected his ability to gather evidence was dismissed; the court asserted that the responsibility for providing evidence lies with X.
- The court acknowledged that while other documents could potentially support a VAT deduction, the materials submitted by X were inadequate, with many invoices relating to prior quarters and insufficient proof of their submission to the Tax and Customs Administration.
Source Taxlive
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