No VAT deduction for hiring staff to clean hotel rooms

The reverse charge mechanism applies to the hiring of staff for cleaning hotel rooms, and the partnership incorrectly deducted invoiced VAT.
Y BV, the staff provider, was not allowed to charge VAT and went bankrupt without paying the specified VAT.
The partnership cannot appeal to the principle of equality based on the general statement that the reverse charge mechanism is never applied in the hotel industry.
The inspector’s statement that each case is assessed on its own is credible.