- 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.
