Assessment for deducting VAT invoiced by subcontractor, for which the domestic reverse charge should have been applied

• X outsourced a work of material nature to another business in 2014.
• This subcontractor sent him an invoice with VAT, which X paid.
• The subcontractor did not pay the output VAT to the authorities.
• The Inspector imposes an assessment to X, as due to the anti-fraud rules a domestic reverse charge applies in this situation.
• The Court of Appeal upheld the assessment.
• X has not acted with sufficient care.

Source: rechtspraak.nl