Notarial deed of delivery is not an invoice

At the Court of Appeal of Arnhem-Leeuwarden, the deduction of input tax in connection with the acquisition of immovable property was in dispute. According to the Court, the interested party had the burden of proof for this. A notarial deed is not an invoice and does not create any liability for turnover tax. The downside is that a notarial deed is not a document on the basis of which input tax can be claimed. The Court concluded that the interested party has set up a construction with the help of a notary in order to obtain a tax advantage in a fraudulent manner. A transaction has been suggested that has only taken place on paper, solely in order to be able to reclaim VAT. The claim of the interested party on the principle of legitimate expectations therefore failed.

Source BTW jurisprudentie

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