Supreme Court Upholds Additional VAT Assessment Due to Insufficient Proof Against Revenue Reconstruction

• This is a publication of an old case of the Supreme Court
• The case concerns an additional VAT assessment where the Inspector reconstructed the taxpayer’s turnover, including extra items for paid wages/outsourced work.
• The Court ruled that the taxpayer did not prove the Inspector’s turnover corrections were incorrect, so the burden of proof remained with the taxpayer.
• The Supreme Court only reviewed whether the Court’s reasoning was sufficiently motivated, as evidence assessment is a factual matter.
• The Supreme Court confirmed the Court’s factual judgment cannot be reviewed in cassation.
• The appeal was dismissed, and the (reduced) additional VAT assessment remains in place.

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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