The main question is whether VAT can be reclaimed when a portion of the payments for a device credit is not received. The case involves a consolidated accounting approach where two entities, [B.V. 1] and [B.V. 2], are treated as a single taxable entity. The court decides that the link between the uncollectible debt and the transaction is economically and financially relevant. As [B.V. 1] and [B.V. 2] are part of a fiscal unity, they cannot be distinguished for VAT purposes. The court concludes that the claimant is entitled to a reduction in the taxable base. The court also discusses relevant EU VAT directives and jurisprudence to support its conclusion. The court’s decision leads to the cancellation of assessments and instructions for a refund.
Source: uitspraken.rechtspraak.nl
