Conditions under which taxpayers can derive confidence from an Inspector’s explicit statement in the audit report

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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