- 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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