- The Amsterdam Court of Appeal ruled that the VAT deduction made by CV X was correct, even though CV X never actually existed.
- There was a dispute between the tax inspector and Y, who ran a one-man business that was later converted into a CV, about whether Y or the CVs were VAT entrepreneurs.
- The court ultimately ruled that Y was the VAT entrepreneur, but also imposed an additional VAT assessment on CV X to retain the inspector’s rights.
- The court reduced the assessment to the amount that CV X had deducted. The court also ruled that CV X was not acting as a VAT entrepreneur.
Source Taxlive
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