VAT due on partly estimated turnover after cessation of business

• The Arnhem-Leeuwarden Court of Appeal ruled that X must pay VAT on the sale of 56 cars in 2015 and 2016, as these sales were considered part of the liquidation of X’s car rental business and not private assets.
• The court rejected X’s claims that some vehicles were sold to his spouse, citing a lack of credible documentation and registration, and upheld the Tax and Customs Administration’s estimated VAT assessment.
• X’s subsequent appeal to the Supreme Court was declared inadmissible due to the failure to submit a sufficient power of attorney.

Source Taxlive

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