- X bv, a developer of computer games, apps, and games, requested a VAT refund for all months of 2019.
- The tax inspector granted the refund but later deemed the invoices submitted by X bv as fake.
- The inspector corrected the VAT deduction of €21,834.67 charged by C bv to X bv for providing personnel.
- After a compromise during the hearing, the Court of The Hague allowed the deduction for the amount paid by X bv to C bv via bank transfer.
- However, X bv failed to prove that they were entitled to deduct the remaining disputed input tax.
- X bv could not provide evidence regarding the accuracy of the invoices and the services provided by C bv.
- The court ruled that X bv had shown evidence of working on a video game but could not determine the specific amounts, employees, hours, and rates for the services provided by C bv.
Source: taxlive.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.
