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
