X is a company doing trade brokerage in fuels, ores, metals and chemical products
X uses management services from C and has received purchase invoices for management fees
X deducted input tax on the purchase invoices but did not pay the invoices
The Inspector has imposed additional tax assessments because X owes the input tax as tax according to Section 29 of the Wet OB 1968
Den Bosch Court of Appeal rules that X could not deduct the input tax because it was clear that the invoices would not be paid
Additional tax assessments have been correctly assessed and default penalties are appropriate
Appeal unfounded and Supreme Court dismissed appeal in cassation
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.
