- CV A, a limited partnership that makes private equity investments, is questioning whether it qualifies as an entrepreneur for VAT and is entitled to deduct input tax.
- The District Court of Noord-Holland ruled that CV A does not qualify as an entrepreneur for VAT and is not entitled to deduct input tax.
- The Supreme Court has set out the criteria for determining whether there is a taxable performance and for deducting input tax. CV A has failed to meet its burden of proof and it cannot be concluded that it performs any economic performance by making positive transaction documentation available to the BidCo. The court considers it plausible that the services were already consumed by CV A as the end user at a time when the BidCo did not yet exist.
- The required direct link between the costs charged to CV A and the provision of transaction documentation is lacking, which means that the costs charged cannot be regarded as compensation for making the transaction documentation available.
Source BTW jurisprudentie
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