The Arnhem-Leeuwarden Court rules that X bv cannot demonstrate that there is a right to deduct input tax in connection with taxed letting. The evidence offered by X bv at the hearing in connection with a box found three weeks before the hearing, which could possibly contain rental invoices with VAT and the rental agreement, is insufficient for this. The Supreme Court declares the appeal in cassation without further motivation unfounded (art. 81 paragraph 1 RO Act).
Source Taxlive.nl
Latest Posts in "Netherlands"
- BVs managed by one person with non-negligible economic ties, therefore Fixed Establishment for VAT purposes
- Abuse of litigation through the use of AI: reimbursement of full legal costs
- The use of practice assistants at general practitioners’ practices qualifies as VAT-exempt care
- No VAT exemption for smoking cessation coaches
- Taxable Lease of a Non-Independent Workspace in a Private Dwelling to a BV Permitted
