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X B.V.’s VAT Refund Claim Challenged: License Revoked, Goods Not Used in Business

X B.V., a logistics company importing goods from China, is disputing the tax authorities’ denial of their VAT refund claim, which is likely invalid due to the revocation of their Article 23 license in 2018. The tax authorities question X B.V.’s eligibility, especially considering their submission of additional declarations during the control period and the prior license revocation.

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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