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Supreme Court: Unjustified Bank Movements Include VAT in Additional Income Tax Assessment

  • The Supreme Court’s principle has significant practical consequences, including for income taxes.
  • In cases of inductive assessment based on unexplained bank transactions, the additional assessed tax must include VAT.
  • This is the conclusion reached by the Cassation Court.

Source: eutekne.info

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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