The Court of Arnhem-Leeuwarden decides that X must pay VAT on the delivery of 56 cars in 2015 and 2016, if the rental activities have already been discontinued. X has virtually no administration, which reverses and aggravates the burden of proof. Sale to the spouse is not plausible. The Tax and Customs Administration bases the estimated turnover on reasonable grounds.
Source Taxlive
Latest Posts in "Netherlands"
- Response to Follow-up Questions on VAT Increase Impact Analysis for Accommodation Sector, March 2026
- Fuel Retailers Urge Tax Cuts as Pump Prices Soar, Warn Tanken Becoming Unaffordable
- Brokerage Fees Only Partially Deductible Due to Link with Agricultural Exemption, Court Rules
- Dutch Tax Authority Switching to Rabobank Account Numbers from May 1, 2026: What to Know
- Despite the absence of a tax representative, the application of the zero rate













