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
Latest Posts in "Netherlands"
- Government Responds to Questions on VAT Increase Impact Analysis for Accommodation
- Heijnen Maintains VAT Increase on Accommodation Despite Predicted Revenue Loss
- VAT due to number acquisition not deductible due to participation in fraud
- Dutch Government Responds to Questions on Reduced VAT for Culture Media Sports
- Court Rules Sale-and-Leaseback Property Transfer Not Exempt from Transfer Tax
