Deduction of input tax for miscellaneous non-business expenses correctly corrected

The Court of Appeal of ‘s-Hertogenbosch ruled that the tax inspector was right to correct the deduction of input tax for the catering expenses and business gifts, as input VAT on such expenses is not deductible. The documents submitted by X BV were not regarded as invoices, and the input tax on office and accommodation costs was also corrected, as X BV did not make it plausible that there was business use.

Source Taxlive

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