- Court Ruling on Economic Activity: The Amsterdam Court of Appeal ruled that X BV’s activities, which involve investigating fraud and conducting claims for damages, do not constitute an economic activity and lack a direct connection to any previous economic activities.
- Turnover Tax Reclamation: X BV had been reclaiming turnover tax annually for the years 2013 to 2018, but the tax inspector determined that X BV was not engaged in any economic activity, leading to the imposition of additional assessments.
- Supreme Court Decision: The Supreme Court upheld the Court of Appeal’s decision, declaring the appeal in cassation unfounded without further justification, thereby confirming the legitimacy of the additional tax assessments imposed on X BV.
Source Taxlive
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