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VAT

The tax authorities make it plausible that no services have been performed: no VAT deduction

Amsterdam Court of Appeal refuses VAT deduction on invoices from the sister company that was declared bankrupt shortly afterwards. The court does not consider it plausible that the invoiced cleaning activities have actually been carried out. The burden of proof for this lies with the Tax and Customs Administration, but it succeeds. The Supreme Court declares the appeal in cassation inadmissible.

Source Taxlive.nl

 

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