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
Latest Posts in "Netherlands"
- Court Decision on Tax Rate for Art Products: Classification and Maker Status Dispute
- Tax Deduction Dispute: Business Use of Apartment and VAT Reclaim Rights in Court Ruling
- Peppol E-Invoicing in the Netherlands: Digital Transformation and Future Integration Strategies
- Guidelines for New VAT Rules on Mixed-Use Properties Effective from July 2025
- 7 Tips to Speed Up VAT Return Processing and Minimize Delays
