- 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
