- X VOF buys scrap gold and exports it to Dubai for melting
- New jewelry is sold to jewelers and individuals
- Inspector claims that X VOF did not declare all sales
- Dispute over VAT assessments from 2012 to 2015
- Court rules that X VOF did not file the required VAT returns
- Inspector’s corrections are deemed reasonable
- X VOF incorrectly applied zero rate and reverse charge mechanism in many cases
- 2012 assessment is annulled due to violation of defense principle
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.
Latest Posts in "Netherlands"
- VAT Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria
- Court Divided on VAT Abuse: Car Sales to Directors at Below-Market Prices and Tax Implications
- Dutch Supreme Court: Abuse of Law in VAT on Underpriced Car Sale by Holding Company to DGA
- Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation
- Netherlands Raises VAT on Short-Stay Accommodation to 21% Effective January 2026
