The dispute before the District Court of Noord-Holland is primarily about the place of business for turnover tax purposes and whether the invoices paid relate to VAT-exempt mediation services in respect of bonds. The court found that the company’s registered office is in the Netherlands, and based on various factors, the place of service is determined to be the Netherlands. The company failed to provide sufficient evidence to support that the activities performed by foreign service providers can be regarded as mediation in respect of bonds. Therefore, the inspector was right to reject the objections.
Source Taxence
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