Burden of proof for computer game BV not reversed; VAT correction partially upheld

• BV X developed computer games, apps, and games
• BV X’s shares were owned by BV Y, of which A was the director and sole shareholder
• A was also the sole shareholder and director of BV Z, an employment agency that provided staff for work in the Westland horticulture sector
• BV X did not include any VAT due in its monthly VAT returns for 2012, but only claimed input tax deduction
• The inspector granted the refunds for January to April, but requested copies of the invoices for the refund for May 2019 from BV X

Source: futd.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.

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