The District Court of Zeeland-West-Brabant rules that A cannot be regarded as a customer. A has not entered into a legal relationship with the suppliers and there are no purchases and sales that A has made for its own account and risk.
The court further rules that there is no question of an ABC transaction, that the charging of the invoices cannot be regarded as a separate economic activity and that there is no question of a violation of any general principle of sound administration.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Impact of 2027 Policy Change on Home Batteries and VAT for Solar Panel Owners
- Supreme Court to Decide Tax Status of Paved Parking Lot: Built or Unbuilt Land?
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Court Denies Tax Deduction for Family Business Succession Advisory Costs as Private Expenses
- No deduction of input tax for private advisory fees shareholders
