The Amsterdam Court of Appeal has ruled that X is not entitled to deduct input tax as the documents submitted do not show that the partner’s invoices relate to work actually performed.
Source Taxlive
Latest Posts in "Netherlands"
- Supreme Court: intermission drink should be taxed separately for VAT purposes
- Provision of accommodation to employees is service for consideration
- Access to the park performance qualifies as granting access to the cinema. Reduced VAT rate applies.
- Extension of a reasonable period if the representative is insufficiently available for hearings?
- No VAT exemption after legally valid termination of an earlier position
