Invoices are not based on actual performances, so deduction corrected correctly
A BV operates a company in the maintenance, cleaning and damage repair of cars. Its customers are other entrepreneurs. Mr. Y performed cleaning work on behalf of both A BV and B BV. B BV has been declared bankrupt. Both A BV and B BV (until its bankruptcy) were actually led by Mr Y during the relevant period. Mr X was the sole shareholder of both A BV and B BV during that period. A BV had invoices from B BV The VAT stated on them was deducted by it. The Tax and Customs Administration has levied this VAT because these invoices are not based on any performance. A BV disputes this correction.
Source BTW jurisprudentie
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