VATupdate
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VAT deduction possible for entity’s legal assistance in criminal proceedings against shareholder

Can a BV deduct VAT on the costs of the legal assistance it has taken in criminal proceedings against the director-major shareholder?
The Supreme Court considers this to be the case if it concerns costs that the BV has necessarily incurred in order to safeguard the continued existence of its economic activity.
It is up to the BV to prove this necessity.

Source: btwplaza.nl