- 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.
