Appeal Court Decision: VAT assessment and penalty reduced, but upheld in part.

• Dispute over whether the VAT assessment and penalty were correctly imposed
• Taxpayer argues that the VAT assessment and penalty should be annulled
• Tax authority agrees to reduce the penalty amount
• Taxpayer raises formal objections against the lower court’s decision
• Taxpayer fails to provide evidence for VAT deduction on rent payments
• Court rules that taxpayer did not provide sufficient evidence for VAT deduction on rent payments

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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