- The tax authorities cannot attribute income from VAT carousel fraud to a man without proper justification, as ruled by the court.
- The penalty for late tax filing remains in place.
- The man, a Dutch national, was registered in Belgium from 2013 to 2015 and owned property in Spain.
- He did not file income tax returns for 2013, 2014, and 2015, and was only invited to do so for 2015.
- The inspector concluded the man facilitated luxury spending through German companies and earned income from VAT carousel transactions.
- The man’s name appeared in various fiscal and criminal investigations related to luxury car transactions.
- Blank pre-printed invoices from Dutch companies were found in his home, used for VAT claims.
- Additional tax assessments were imposed for 2013 to 2015 based on VAT carousel income and bank account transactions.
- The man contested the assessments, claiming Spanish residency.
- The court ruled in favor of the man for 2013 and 2014, and he appealed the decision.
Source: accountancyvanmorgen.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.
