Court Rules Taxpayer’s Services to BV Subject to VAT Due to Lack of Profit-Sharing Proof

• The case is under review by the Gerechtshof Arnhem-Leeuwarden.
• The central issue is whether the taxpayer’s services to the BV are subject to VAT.
• The taxpayer claims no VAT liability due to a profit-sharing agreement, suggesting services were not provided for a fee.
• The court determined that the services are subject to VAT, as the taxpayer failed to prove a profit-sharing agreement existed.
• Invoices issued by the taxpayer for development work included VAT, and the BV paid these invoices, indicating a fee for the services.

Source: uitspraken.rechtspraak.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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