The Zeeland-West-Brabant District Court ruled that X was not entitled to an additional VAT refund because she did not prove that she was providing VAT-taxed services when she rented out the premises to the library, city shop, music school, and community centre. The court also stated that X failed to demonstrate a right to a greater refund than what had already been granted. The inspector had already granted more refund than X was entitled to, so X’s claim was unfounded.
Source Taxlive
Latest Posts in "Netherlands"
- Hospice services are taxable composite services and are VAT deductible
- VAT assessment not in violation of the principle of defence
- No zero rate for intra-Community supply without proof of transport
- VAT Deduction Mixed Use Property: Burden of Proof for Taxable Rental
- Deadline Approaches for Reclaiming Foreign VAT Over 2024