- The District Court of The Hague has ruled that the Tax and Customs Administration did not provide enough evidence of VAT fraud in the trade chain between BV B and seven British customers.
- BV B is part of a VAT group called X, which includes A bv and C bv. BV B supplied metals to the British customers in 2016 and applied the zero VAT rate for intra-Community deliveries, meeting the necessary conditions.
- However, the Tax and Customs Administration refused to apply the VAT zero rate and imposed a VAT assessment following a criminal investigation by the FIOD.
- The Court of Amsterdam also ruled that it could not establish VAT fraud in the commercial chain between BV B and the British customers.
- The District Court of The Hague similarly found insufficient evidence of VAT fraud and annulled the additional VAT assessment, but did not assess whether X knew or should have known about the alleged fraud.
Source Taxlive
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