- A tax assessment has been imposed on Greentech SA based on the sale of assets by Greenfiber International SA (GFI) to Greentech, which is considered a non-VAT taxable transaction.
- Greentech initially reported this sale transaction as a VAT taxable goods delivery.
- The national tax authority treated the transaction differently, resulting in Greentech being unable to claim VAT deduction and recover the paid VAT.
- The referring court is unsure if the denial of VAT deduction complies with the principles of neutrality, legal certainty, and protection of legitimate expectations.
- The court has submitted a preliminary question to the Court of Justice of the European Union (CJEU) regarding this matter.
Source: nlfiscaal.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
