The Hague Court of Appeal ruled that the agreement does not show that X bv provides services for Q. According to the court, X bv acts autonomously and for its own account, and not as representative of Q.
Source: TaxLive (Dutch)
According to the new rules the turnover that serves as a benchmark for applying the scheme is formed by, in particular, the sum of the compensation for services, to the extent that they would be taxed in the Netherlands...
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