{"id":1121,"date":"2021-08-17T07:40:06","date_gmt":"2021-08-17T05:40:06","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/afwaardering-niet-bewezen\/"},"modified":"2026-03-03T10:34:06","modified_gmt":"2026-03-03T09:34:06","slug":"impairment-not-proven","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/afwaardering-niet-bewezen\/","title":{"rendered":"Impairment not proven"},"content":{"rendered":"<p>Tax deductions must be properly substantiated, even when they form part of the business profit. This did not go well in four cases <a href=\"http:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:RBZWB:2021:3848\" target=\"_blank\" rel=\"noopener\">matters<\/a> in which the Zeeland-West-Brabant District Court recently ruled.<\/p>\n<h4>Write-down<\/h4>\n<p>The cases concern a general partnership (VOF) with four partners. In 2016, the general partnership made a profit of \u20ac224,262. The partners then deducted an extraordinary expense of \u20ac363,123 from this, thereby turning the profit into a loss.<\/p>\n<p>This deduction relates to a revaluation of stock (\u20ac226,336) and a write-down of trade receivables (\u20ac136,790).<\/p>\n<h4>Substantiation<\/h4>\n<p>Until 2016, the stock had been estimated. To substantiate the write-down, the general partnership provided a list setting out the write-down for each product. The court ruled that this list was very brief. Furthermore, the write-downs listed were not substantiated.<\/p>\n<p>The partnership based the write-down of the receivables on an assessment of the likelihood that the debts would still be paid. This assessment is based on the relationship between the partnership and the debtors in question.<\/p>\n<p>The court has ruled that the Tax and Customs Administration was right to refuse both deductions.<\/p>","protected":false},"excerpt":{"rendered":"<p>Aftrekposten moeten goed worden onderbouwd, ook wanneer ze onderdeel zijn van de winst uit onderneming. Dat ging niet goed in een viertal zaken waarin de Rechtbank Zeeland-West-Brabant recent besliste. Afwaardering De zaken betreffen een VOF met 4 vennoten. In 2016 realiseert de VOF een winst van \u20ac 224.262. De vennoten brengen daarop een buitengewone last [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1121","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1121"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1121\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}