Section 15(1) VAT Act 1968; article 8:45 Awb; article 67f AWR; intra-Community supplies to ‘missing traders’; refusal to deduct input tax; arguable point of view due to a preliminary question to the Court of Justice (HR 8 March 2013, ECLI:NL:HR:2013:BW5410 ).
Source: uitspraken.rechtspraak.nl
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