Hof: schaduwboekhouding rechtvaardigt omzetschatting

The Amsterdam Court of Appeals ruled that shadow accounting documents found in a shoulder bag during an unannounced inspection were lawfully obtained, justifying a reversal of the burden of proof. A sole proprietor operating four shops failed to report 53.2% of his turnover for 2018. The court upheld the tax authority's extrapolation of undisclosed income across the entire year, resulting in a reassessed taxable income of €680,774 instead of the originally declared €103,277. The Customs authority had authority to examine the bag under excise tax legislation, and the inspector could reasonably