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
Latest Posts in "Netherlands"
- Are Practice Nurses Eligible for VAT Exemption on Medical Services?
- How to Use OSS VAT for EU E-commerce When Shipping from a Dutch Warehouse
- VAT levy on data for ‘free’ social media services: The Netherlands is waiting for Europe
- The Netherlands: Comprehensive VAT Country Guide (2026)
- Zero VAT Rate Denied: Inadequate KYC and Buffers Lead to Knowledge of VAT Fraud in Metal Trade
