This case involves BV X, BV Y, and BV Z within a conglomerate of Dutch and Swiss AGs, primarily engaged in creating pools of lottery tickets in a foreign lottery and selling shares in those pools. The tax inspector imposed VAT reassessments on BV X, BV Y, and BV Z for the period between 2001 and 2005. The dispute revolves around whether BV X provided VAT-exempt gambling services, the place of service for BV Y and BV Z’s services, and the application of the principle of trust. After various appeals, the Supreme Court referred the case of BV Z to the Arnhem-Leeuwarden Court of Appeal to determine the recipient of BV Z’s advertising services. The Court ultimately reduced the VAT reassessment to €10,473,681, rejecting BV Z’s claims of trust violation.
Source: futd.nl
Latest Posts in "Netherlands"
- Despite the absence of a tax representative, the application of the zero rate
- Comments on T-184/25: Transfers of credit portfolios and VAT: AG puts credit management exemption under pressure
- New Four-Year VAT Adjustment for Investment Services on Real Estate Starting 2026
- VAT refund rightly refused due to unproven previous payment
- VAT Rules for Unpaid Invoices: When Can Entrepreneurs Reclaim or Repay VAT?
