- The court assesses whether the additional tax assessments, interest, and penalties are justified and not excessive, based on the taxpayer’s arguments.
- Key issues include the right to deduct input VAT, the accuracy of VAT deduction on general costs, the inspector’s conduct regarding interest, and whether penalties should be reduced or canceled.
- The court finds the taxpayer’s appeals to be well-founded.
- The court determines that the original contract included the entire building, but later separate contracts for the apartments changed the situation, resulting in three separate deliveries.
- The taxpayer did not provide sufficient evidence to support their claim for input VAT deduction related to the apartments.
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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