- Requirement for Authorization: If a VAT entrepreneur submits supplementary returns using the VAT number of a VAT group (fiscal unity) they belonged to, they must ensure the fiscal unity has valid authorization from the parent company.
- Case Details: A BV, part of a fiscal unity until April 2019, filed supplementary VAT returns in 2023 for the years 2016-2018 using the fiscal unity’s VAT number. The Tax and Customs Administration disregarded these returns due to insufficient authorization from the fiscal unity’s parent company.
- Court Ruling: The District Court of The Hague ruled that the Tax and Customs Administration was justified in requiring authorization from the parent company and rejected the BV’s claims for a VAT refund. The BV was also ordered to pay legal costs
Source Taxence
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