Right to VAT Deduction: Burden of Proof and Compatibility with EU Law in Dutch Tax Cases

• The case concerns VAT law and the right to deduct input tax when no tax return has been filed.
• The main issue is whether the increased burden of proof for taxpayers who fail to file required returns is compatible with EU law.
• The Supreme Court confirms that Dutch procedural tax law allows for a reversal and increase of the burden of proof in such cases, provided it does not conflict with EU principles of effectiveness and equivalence.
• The taxpayer must convincingly prove that all conditions for the right to deduct VAT are met if they have not filed the required tax return.

Source: uitspraken.rechtspraak.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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