Substantial additional VAT assessments for tablet and phone traders not too high

• The Zeeland-West-Brabant District Court upheld the reversal of the burden of proof against X BV, which faced additional VAT assessments of €1.3 million and €1.1 million due to missing invoices.
• The Court ruled that the additional assessments were not excessively high, as the inspector’s estimates were based on a detailed inspection report, despite X BV’s incomplete administration.
• X BV’s claim that its records were stolen was dismissed, with the Court stating that the theft of administration is at the company’s own risk and expense.

Source Taxlive

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