- German company X specialized in researching and developing data and communication systems
- X purchased 16,637 kg of nickel in the Netherlands in 2015 for €200,475 with €42,100 VAT
- Inspector denied VAT refund claiming the purchase was not related to X’s business activities
- X appealed the decision
- Case details available in Fiscaal up to Date magazine, issue 2024032710, under the topic of VAT deduction
- Court ruling from February 21, 2024, by the Court of Appeal in ‘s-Hertogenbosch, reference number 22/00908
Source: futd.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.
