- The Court of Appeal of ‘s-Hertogenbosch has ruled that X BV, a financial holding company, is not entitled to a VAT refund for bad debts as a separate request was required until 1 January 2017.
- X BV issued invoices to BV 1 and BV 3 for VAT-taxed rental of a building and management fees but did not declare this turnover and VAT in their returns.
- The District Court of Zeeland-West-Brabant ruled that additional VAT assessments for 2010 and 2012 were imposed correctly.
- The right to a refund of VAT due to irrecoverable debtors cannot reduce the additional VAT assessment.
Source Taxlive
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