- VAT-Taxed Service Confirmation: The Arnhem-Leeuwarden Court of Appeal ruled that X provided a VAT-taxed service to Y BV for project development work, despite X’s claims that the services should be VAT-exempt.
- Disputed Agreements: X argued that verbal agreements made prior to the development work indicated that the transactions were not taxable, and a written agreement drawn up on December 3, 2019, supported their position. However, the court found these claims unconvincing.
- Insufficient Evidence of Profit Sharing: The court determined that X failed to demonstrate a prior verbal agreement or a clear understanding of profit-sharing arrangements between the parties. Consequently, the subsequent written agreement did not adequately clarify their collaboration or the nature of the activities involved, leading to the conclusion that X’s actions were unfounded.
Source Taxlive
Latest Posts in "Netherlands"
- No Defensible Position for VAT Fraudster, Rules Advocate General Van Kempen in Tax Case
- Smoking Cessation Programs Not Exempt from VAT Due to Lack of Required Medical Qualifications
- Payment Not Considered Compensation for Transfer of Generality of Goods, Article 37d Not Applicable
- Reduced VAT Rate Applies to Live Events Featuring Online Communities and Streamers, Court Rules
- Court Lacks Jurisdiction Over VAT Refund Requests for 2018; 2019 Claim Also Denied
