Fiscal unit A ended as a result of the bankruptcy of one of the companies. The Tax and Customs Administration has imposed an additional assessment because the VAT deducted by A in the last three quarterly returns / last nine monthly returns largely relates to unpaid invoices (Article 29, paragraph 7, OB Act). In the objection phase, A submitted a creditor statement with an amount of outstanding invoices that were not paid by the company. In the objection phase, the Tax and Customs Administration reduced the additional assessment in accordance with the statement of creditors submitted by A.
Source BTW jurisprudentie
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