- An ICT manager running a sole proprietorship claimed VAT deductions on mobile phone bundles.
- He bought multiple phone subscriptions, selling or gifting most of the devices privately.
- Tax authorities found undeclared income and incorrectly reported expenses, issuing VAT reassessments for 2019 and 2020.
- The court ruled the 2019 VAT assessment was too high but upheld the 2020 corrections.
- VAT on the mobile phone bundles was not deductible because the device sales/gifts were not taxable economic activities.
Source: fiscount.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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