The Supreme Court upheld the additional VAT assessment and ruled that the land as a whole should be considered undeveloped, despite the presence of a wall from the old candy factory. X bv’s appeal was denied, but the default penalty was annulled, and they received €2000 in immaterial damages.
Source Taxlive
Latest Posts in "Netherlands"
- Entrepreneur Bound by Settlement Agreement in Tax Reassessment Case on Luxury Watches Sales
- Tax Fraud Lessons: The Perils of Mixing Business and Personal Finances
- Financial Application Disruption at Customs Halts Payments, Urgent Payment Requests Possible
- New VAT Rules for Mixed-Use Buildings: Changes Effective July 1, 2025
- Guidelines for VAT Rates on Mixed-Use Properties Effective July 1, 2025