- X, who runs a consultancy and handyman business, claimed VAT deduction for renovation work in a property for Q4 2018.
- The dispute centers on whether X is entitled to deduct input VAT from invoices issued by A Finance for that period.
- The Court of Appeal ruled in favor of X, finding the material conditions for deduction met and no evidence of X’s involvement in tax evasion or fraud.
- The State Secretary appealed, arguing X had a heavier burden of proof due to not filing the required tax return.
- The Supreme Court upheld the appeal and referred the case to the Amsterdam Court of Appeal to determine if X convincingly proved the objection decision was incorrect.
Source: nlfiscaal.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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