- The Court of Appeal of The Hague ruled that X is still a VAT entrepreneur and the additional VAT assessment was rightly imposed. X’s VAT number was removed from the Tax and Customs Administration’s systems on March 17, 2016, but there is no evidence that the company ended earlier.
- X issued commission invoices to C BV and D BV in 2015 and 2016, and received purchase invoices from B GmbH for the delivery of three trucks.
- X issued sales invoices to D BV for the sale of three trucks and received payment from D BV, which was then paid to B GmbH.
- X does not make it plausible that the claim against D BV is uncollectible, so there is no right to a VAT refund. The Supreme Court declared the appeal in cassation unfounded without further motivation.
Source Taxlive
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