- X failed to file a VAT return for Q4 2018 despite being requested.
- The tax inspector issued an estimated VAT assessment to X.
- X later submitted a return showing both owed and deductible VAT, resulting in a refund request.
- The reversal and increase of the burden of proof is not contrary to the VAT Directive 2006.
Source: futd.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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