- Set-off of invoices in current account leads to payment for VAT
- X bv receives invoices including VAT from bv 1 and bv 4 and offsets them in current account
- Inspector corrects deducted VAT, but court rules that offsetting does not result in novation of debt
- Court of Appeal ’s-Hertogenbosch rules that debt offsetting in current account is equivalent to payment according to the VAT Act 1968
- VAT assessment for 2013-2015 is annulled, but that for 2010 is rightly imposed
- Supreme Court declares appeal in cassation unfounded without further explanation
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.
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