- The court assessed whether the taxpayer could deduct VAT related to the renovation of a school building and whether the tax authority correctly imposed additional VAT assessments and penalties for 2015 and 2016.
- The court ruled that the taxpayer wrongly deducted the VAT for the renovation, but the penalties imposed by the tax authority were unjustified.
- The taxpayer argued they were the recipient of the renovation services and/or performed an economic activity, at least regarding the library section.
- The tax authority argued the taxpayer was not the recipient, did not perform an economic activity, and that there was abuse of rights, placing the burden of proof on the taxpayer.
- The court discussed the proportionality and fairness of shifting the burden of proof due to procedural issues with information requests.
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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