The Zeeland-West-Brabant District Court ruled that the inspector was correct in adjusting the input tax on accommodation/air conditioning costs, other accommodation costs, and scaffolding costs. X BV, a coaching and training company, failed to prove that it had access to the room with the air conditioning or that it was the recipient of the other services. The fines imposed on X BV of 10% and 25% were deemed appropriate and necessary.
Source Taxlive
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
