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No VAT deduction with, for example, for car delivered directly to DGA

The inspector imposed an additional tax assessment of €6,255 on BV Z for 2017 with a fine of €3,127 for a car that BV Z had purchased, but whose ownership had been transferred directly from the seller of the car (A) to Y on August 16, 2017. The car was not registered in the name of BV Z. BV Z had requested a refund of € 5,868 in its VAT return for the third quarter of 2017.

Source: futd.nl

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