- No VAT deduction allowed for self-billing and set-off in a fraudulent supply chain; claim of evidentiary hardship rejected.
- The taxpayer failed to prove actual deliveries took place, relying only on self-billing invoices and set-off agreements.
- Criminal investigation revealed large-scale irregularities, including use of front men, missing transport documents, and circular money flows indicating VAT fraud.
- The court ruled the burden of proof for VAT deduction lies with the entrepreneur, and mere self-billing documents are insufficient, especially amid fraud signals.
- The claim of evidentiary hardship was dismissed, as the tax authorities had already requested information before the administration was seized, and no exculpatory transport documents were found.
Source: btwjurisprudentie.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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