No right to deduct input tax for app development

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

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