- The court ruled that the additional VAT assessments and decisions were rightly imposed due to missing invoices for claimed costs.
- VAT deduction was correctly adjusted because X failed to provide invoices and did not use the rented property for VAT-deductible purposes.
- The VAT on car expenses was corrected using a standard rate, as X’s mileage records were incomplete and did not allow calculation of private use.
- X could not prove that payments from O BV in 2018 and 2019 were loans, so the revenue for those years was adjusted.
- The appeal was dismissed.
Source: taxlive.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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