- VAT Assessments Affirmed: The District Court of The Hague upheld the Tax and Customs Administration’s additional VAT assessments on BV A, reclassifying shareholder cash payments as taxable services due to insufficient evidence supporting their classification as loans.
- Input VAT Deductions Denied: The court confirmed the denial of input VAT deductions for various costs, including rental expenses, due to missing invoices and failure to meet statutory payment requirements.
- Penalties Adjusted: While the default penalties for 2016-2019 were dropped, the fine for 2015 was reduced due to delays in processing, and BV A was awarded immaterial damages.
Source BTWjurisprudentie
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