- X, a German company, purchased a batch of nickel in the Netherlands in 2015 for its ICT activities
- The court ruled that X is entitled to deduct input tax charged on the purchase of nickel
- The tax inspector appealed, but the Court of Appeal upheld the decision
- X is considered an entrepreneur for its ICT activities and the purchase of nickel was deemed an economic activity
- The VAT charged to X on the purchase is deductible under the tax law
Source: nlfiscaal.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.
