The Arnhem-Leeuwarden Court of Appeal ruled that X wrongly claimed deduction of input tax based on false invoices. X, a scrap metal and scrap car trader, deducted input tax for a reconditioned crane and repair costs for a loading platform. The inspector deemed the invoices, supposedly paid in cash, to be false. The dispute involves additional VAT assessments and 20% penalty payments, which were reduced by the court to €1,216 (2016) and €319 (2017) due to exceeding the reasonable term. The court found that the work on the invoices could not have been performed as stated, and X lacked the legally required crane file. Additionally, the invoice for the loading platform repair was also false.
Source Taxlive
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