The ‘s-Hertogenbosch Court ruled that it was established that X would not pay the invoices. X owes the deducted sales tax.
The objective of X is to create liquid biogas to make transport more sustainable. X uses C’s management services. C charges X a management fee. X settles part of the management fees with invoices from X to C. X deducts the sales tax on the invoices from C, but does not pay the invoices for the period from 2014 to 2017. The inspector states that X owes the deducted sales tax it has now been established that the invoices will not be paid. X argues that when an investor was found, the invoices would have been paid. X also states that this concerns informal capital or a non-businesslike loan. X appeals.
Source Taxlive.nl
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