Recourse to VAT exemption not justified because VAT has been deducted

The Hague Court rules that the inspector has rightly imposed a VAT additional assessment on X. The VAT exemption only applies to the delivery by X if it has not deducted the VAT charged to it. X did not show this. The Supreme Court declares the appeal in cassation unfounded without further reasons (art. 81 RO Act).

Source: (Dutch)

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