The Court of The Hague ruled that X bv, a developer of computer games, apps, and games, is entitled to reclaim VAT for all months of 2019 after a compromise at the hearing. The inspector granted the refund, but marked the invoices deducted by X bv as false because they were not known to the relevant senders. The sole shareholder of X bv is also the sole shareholder of C bv, which provides personnel. The Court allowed the deduction for the part paid by X bv to C bv via the bank, but X bv has not made it plausible with the documents it submits and explains that it is entitled to a deduction for the input tax still in dispute. The doubts sown by the Inspector about the correctness of the invoices have not been removed by X bv.
Source Taxlive
