- The taxpayer claims a refund of VAT for the fourth quarter of 2011 based on the principle that VAT charged to the entrepreneur should be refunded.
- According to the VAT Act, tax on goods and services supplied to the entrepreneur can be deducted.
- The taxpayer must prove entitlement to VAT deduction with proper invoices.
- The court finds the taxpayer did not meet the burden of proof as no invoices for the fourth quarter of 2011 were provided.
- In exceptional cases, other documents can prove the right to VAT deduction, but the taxpayer failed to do so.
- The court notes that some invoices and payments were likely included in previous quarters, and the business ceased operations in the fourth quarter of 2011.
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.
