- The court ruled that the taxpayer did not prove entitlement to additional input VAT deduction, so the tax assessment was upheld.
- The taxpayer failed to substantiate its claim with documents, and the inspector’s corrections were accepted.
- The court found the inspector had wrongly ignored reconciliation differences (“aansluitingsverschillen”), but those corrections were otherwise sufficiently shown.
- As a result, the tax assessment was not set too high.
- The penalty was reduced because the gross negligence regarding the reconciliation differences could not be attributed to the taxpayer.
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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