The fact that plaintiff imports the goods as part of its mediation activities is without prejudice to the fact that the goods are not intended for her. In that case, the reverse charge mechanism of article 23 of the Dutch VAT act cannot be applied. However, even if it were assumed that the defendant’s claim would succeed, no turnover tax can be imputed to the plaintiff. If the goods are destined for the plaintiff, she is also entitled to deduction . On balance, the claimant does not owe any turnover tax and therefore there is no question of under-payment of turnover tax.
Source: rechtspraak.nl
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