No VAT deduction for the customs warehouse manager in the event of theft of nickel
Tax unit A is licensed to operate a private customs warehouse. A has placed a batch of nickel under the customs warehousing procedure on behalf of a third party and has had it stored in its customs warehouse. In or about the 4th quarter of 2012, this batch of nickel was stolen from the customs warehouse, after which A informed the Tax Authorities / Customs of the theft. As a result of this, the Tax and Customs Administration has established that the batch of nickel has been withdrawn from a customs regime and that therefore VAT has become due due to import of the batch, for which A has received an invitation to pay.
Source BTW
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