The Amsterdam Court of Appeal ruled that the inspector was right to reclaim the KOR granted through the additional assessments. In 2012 and 2013, the KOR was reserved for (combinations of) natural persons. X cv does not meet this requirement.
Source Taxlive.nl
Latest Posts in "Netherlands"
- Sale of Building Plots Is a VAT-Taxable Business Activity, Not a Private Transaction, Court Rules
- Registration fees of victims of a lottery compensation for services for consideration
- No Reduced VAT Rate for Iris Photo Products; Court Rules Not Qualifying as Art Objects
- Discriminatory requirement of tax representative does not stand in the way of zero VAT rate for excise goods
- Active Steps in Plot Delivery Make Seller a VAT Entrepreneur, Rules Amsterdam Court
