The Court of Appeal of ‘s-Hertogenbosch ruled that X is liable to pay the VAT deducted from invoices to C, as it was established that X would not pay the invoices. The Supreme Court dismissed the appeal as unfounded without further reasoning. X’s objective is to create liquefied biogas for sustainable transport and makes use of C’s management services, for which C charges a fee. X settles part of the fees against invoices but does not pay them for the period 2014-2017. X claims that the invoices would have been paid if an investor had been found, but the court ruled in favor of the inspector due to X’s negative equity and lack of future payment expectations. The appeal was dismissed by the Supreme Court without further reasoning.
Source Taxlive
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