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
Latest Posts in "Netherlands"
- Justified VAT retrospective assessment and fines for VAT deduction of false invoices
- No VAT exemption for supplying teachers to primary schools, general 21% rate applies.
- VAT Deduction for Business Associations and BIZ Foundations: Court Assessment of Eligibility Criteria
- Private Sale of Building Plots Qualifies as VAT-Taxable Activity, Court Rules
- Zero VAT Rate Denied for Show Jumping Horse Sales Due to Insufficient Transport Evidence
