Court rules against zero-rate VAT on lending personnel for development work

• Court rules that organization X cannot apply zero rate of VAT on lending personnel for development work
• X detaches personnel to organization Z for projects in developing countries
• X claims zero rate of VAT applies to personnel costs for development work abroad
• Inspector argues that X is only providing personnel and not the performing organization approved in the decision of the State Secretary of Finance
• Court rules in favor of the inspector, stating that simply using personnel in developing countries is not enough for approval
• Appeal is dismissed as unfounded

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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