Inclusion of kitchen equipment in annual accounts leads to VAT liability on sale

• Including kitchen equipment in the annual accounts leads to VAT liability upon sale
• X bv operates a hotel with a separate restaurant operated by Y bv
• X bv receives invoices for kitchen equipment in 2012, later transferred to Y bv in 2014
• Dispute arises over VAT liability for the sale of kitchen equipment to Y bv
• Court rules that inclusion of kitchen equipment in annual accounts proves it was delivered to X bv
• X bv is liable for VAT on the sale of kitchen equipment to Y bv
• Appeal is dismissed, and the Supreme Court upholds the decision without further explanation

Source: taxlive.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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