Plaintiff’s business activities mainly consist of a wholesale trade in electronic and telecommunications equipment and associated parts. There is a dispute as to whether the additional tax assessments were correctly imposed. More specifically, it concerns the question of whether there was VAT fraud and whether the plaintiff knew or should have known that she was part of a chain in which VAT fraud took place. The court rules that the defendant, with everything he has submitted and stated, has not made it plausible that there is a chain in which VAT fraud has been committed. The appeals are upheld.
Source: rechtspraak.nl
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