The District Court of Zeeland-West-Brabant makes it clear that incorrectly invoiced VAT is nevertheless deductible as input tax under certain conditions. An important condition is that the customer is unable or difficult to reclaim the VAT from the supplier.
Source Taxence
Latest Posts in "Netherlands"
- VAT on Alcoholic Drinks Included in Theater Ticket: Separate Supply, Standard Rate Applies, No Equality Violation
- VAT on Alcoholic Drinks Served During Theatre Intermissions: Separate Taxation from Admission Fee
- VAT on Theatre Tickets: Alcoholic Drink During Intermission Taxed at Standard Rate, Not Reduced Rate
- VAT on Theatre Ticket with Included Drink: Separate Tax Rates for Admission and Alcoholic Beverage
- VAT Deduction for Home Office Allowed Even with Private Use, Court Rules
