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A full service agency constitutes a Fixed Establishment

Dutch VAT nevertheless due for construction with Swiss AG

The ‘s-Hertogenbosch Court ruled that the inspector was right to impose the additional VAT assessment. It is unclear which services X bv provides, but in any case it does not make it plausible that the place of its services is not the Netherlands. The Supreme Court declares the appeal in cassation without further motivation unfounded (art. 81 paragraph 1 RO Act).

Source Taxlive.nl

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