Cleaning company deliberately evaded sales tax by including invoices for services not performed and private expenses in administration and declarations

VOF A operates a cleaning company and carries out work for various clients. The cleaning company has received invoices from employment agencies in connection with the hiring of staff. The Tax and Customs Administration has imposed turnover tax assessments on the cleaning company and has corrected the deduction of input tax because turnover tax was incorrectly charged to the cleaning company.

Source BTW jurisprudentie