- The court agreed that management fees listed on the submitted invoices are deductible.
- The dispute was about input VAT deductions for items without invoices, which the taxpayer tried to support only with general ledger cards.
- The court found those documents insufficient to prove the right to deduct input VAT because they were not verifiable or controllable.
- Since proper invoices were missing, no deduction was allowed for those items.
- Therefore, the additional VAT assessments for 2014 and 2015–2017 were upheld as correct.
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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