The court ruled that these were ‘ghost invoices’, and that X bv could not deduct the input tax. According to the court, X bv does not make it plausible that there are services that have been provided to the payments. The activities of the interested party, X bv, consist of the recruitment and selection, and the broadcasting and secondment of technical personnel. According to the court, X bv did not keep track of how many and which temporary employees were provided. Nor is it specified at what period the invoices relate. The court also notes that the overviews of the posted workers do not correspond with the invoices. The appeal is unfounded.
Source: taxlive.nl
Latest Posts in "Netherlands"
- Response to Follow-up Questions on VAT Increase Impact Analysis for Accommodation Sector, March 2026
- Fuel Retailers Urge Tax Cuts as Pump Prices Soar, Warn Tanken Becoming Unaffordable
- Brokerage Fees Only Partially Deductible Due to Link with Agricultural Exemption, Court Rules
- Dutch Tax Authority Switching to Rabobank Account Numbers from May 1, 2026: What to Know
- Despite the absence of a tax representative, the application of the zero rate
