Conditions under which taxpayers can derive confidence from an Inspector’s explicit statement in the audit report
In 2002 the Inspector carried out a due diligence at A and stated in his report that turnover was rightly excluded from the levy of turnover tax. In 2005, the Inspector conducted another audit at A. As a result of this, the Inspector took the position that the advertising services are provided in the Netherlands and A therefore owes turnover tax in the Netherlands on the invoiced amounts.
Source BTW jurisprudentie
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