- The court upheld most of the additional VAT assessment and default fine against the kitchen installation business for 2022.
- The claimant failed to prove eligibility for the 0% VAT rate on a race trailer sale to Belgium due to lack of evidence.
- The court found issues with the claimant’s records, including double entries and insufficient invoices for input tax deductions.
- The court confirmed €653 in unreported turnover, as the claimant provided no contrary evidence.
- The fine was reduced by 5% to €4,093 due to undue delay in the legal process, but the tax assessment itself was upheld.
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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