- Dutch District Court Zeeland-West-Brabant held that input VAT deducted by the taxpayer for 2018 and 2019 was rightly disallowed and recovered through VAT assessments.
- The taxpayer’s appeals against the reassessed VAT amounts were dismissed; the reduced assessments, tax interest, and late-filing penalties remained in place.
- The case concerned VAT periods 1 April 2018–31 December 2018 and 1 January 2019–31 December 2019.
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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