- BV X sold luxury lifestyle products and fashion items to individuals and businesses
- Mrs. A owned 100% of the shares and was a director of BV X
- Purchases were mainly made from C and later from D
- BV X requested VAT refunds in 2016 and 2017, which were granted
- After an investigation, it was found that B was the actual director, not A
- BV X appealed a VAT assessment and denial of refund requests
- The court ruled in favor of BV X, stating they were not aware of participating in VAT fraud
- The inspector pointed out suspicious circumstances, but the court did not find evidence of fraud
- BV D had filed VAT returns and paid some of the amounts listed in the returns
Source: futd.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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