- The Court of ‘s-Hertogenbosch confirms that X is a resident of the Netherlands but reduces the additional income tax assessments. The inspector failed to prove that the VAT carousel fraud generated income for X. Although VAT fraud was evident, it was not demonstrated that the unpaid VAT constituted income for X. Additionally, the inspector could not prove that the income from facilitating luxury expenses for others was directly received by X.
Source: taxlive.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.
