- Court Ruling on VAT Assessments: The Court of Appeal of ‘s-Hertogenbosch upheld the additional VAT assessments for the years 2011 and 2012, stating that X failed to provide any supporting invoices for the input VAT deductions claimed during those periods.
- Insufficient Evidence for Deductions: The court found that X did not present sufficient evidence to justify the VAT deductions on his returns, noting that the companies listed on the submitted invoices did not recognize X or his business.
- Supreme Court Decision: The Supreme Court dismissed X’s appeal in cassation as unfounded, reinforcing the lower court’s findings, although it did reduce the fine imposed.
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