In order to be allowed to determine the amount of the turnover tax deduction based on the use of purchased goods and services (‘pro rata to actual use’) is it sufficient that the application of that method leads to a more accurate result than the calculation pro rata to actual use? the turnover taxed with turnover tax (‘pro rata to turnover ratio’)? The Supreme Court today ruled not.
Source Accountancyvanmorgen
Latest Posts in "Netherlands"
- Negative Annual Balance Dispute in VAT Margin Scheme for Youngtimer Cars and Watches
- €10,000 Fine for Late and Incorrect VAT Returns
- Interim use of horse does not preclude the application of zero rate for export
- Limburg Worries About Higher VAT on Flowers and Plants
- Tax Fraud Conviction for VAT Filing Offenses
