At the end of 2017, B bv went bankrupt. B bv until then was subject to the VAT turnover tax with the interested party, X bv. The inspector imposes an additional VAT assessment on X bv in connection with deducted VAT on unpaid invoices. However, X bv is of the opinion that the additional assessment should be imposed on B bv.
The Zeeland-West-Brabant District Court ruled that the inspector was right to impose the additional assessment in connection with the VAT deducted on unpaid invoices to X bv. X bv has deducted the VAT on the unpaid invoices, and not B bv. It does not matter that the invoices are addressed to B bv. The court also does not follow X bv with regard to an invoice that X bv has to pay and the VAT deducted on that invoice (€ 1197). The additional assessment is not reduced by this amount, because X bv has not yet paid the invoice. It equals the inspector.
Source Taxlive.nl
