A states that he has commissioned the development of an app to B. He has claimed a deduction with regard to invoices made in his name from a part of B. B has stated to the Tax Authorities that he does not know A and that the invoices are not to originate.
The Court of Appeal of ‘s-Hertogenbosch ruled that it has not become plausible that a legal relationship has been established between the part of B and A established in the Netherlands, whereby mutual performances would have been exchanged. Then there is no right to deduction and the additional assessment is rightly imposed. The Tax and Customs Administration does not make it plausible that A himself prepared the invoices or had them drawn up, so the offense fine will be annulled.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Supreme Court Rules GP’s Services to Foundation Not Exempt from VAT
- Dutch Supreme Court Ruling: VAT Exemption on Integrated Primary Care Services by General Practitioners
- Court Ruling on Zero Rate Conditions for Second-Hand Car Sales and Fraud Penalties
- Dutch Government Proposes VAT Obligation for Digital Platforms Starting July 2028
- Dutch Supreme Court Rules GP Services to Partnership Not Exempt from VAT
