Court upholds tax authority’s VAT assessment for tattoo business lacking proper documentation

Court case regarding tax authorities’ discretionary assessment of VAT liability based on bank account deposits for tattoo services
Plaintiffs claimed deposits were payment for VAT exempt tattoo services under artistic activity provisions but failed to provide adequate documentation
Despite submitting expert assessment declaring tattoo work as artistic activity and photos of tattoos, plaintiffs could not link evidence to specific bank deposits
Court found plaintiffs had not maintained proper cash accounting as required by bookkeeping law despite tax authorities’ instructions
Tax Ministry was acquitted as the discretionary VAT assessment was deemed reasonable and properly founded

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.