- A BV performs consultancy work from an office next to its director’s private residence.
- A gardener invoices the BV for landscaping and paving work.
- The BV claims VAT deduction.
- The inspector disallows the VAT deduction and issues an assessment.
- The inspector believes the gardener entered into a legal relationship with the director in private, not the BV.
- The BV is not the recipient of the gardener’s services.
- The court agrees with the inspector.
- The quote was addressed to the director and signed by him personally.
- The VAT is not deductible.
Source: fiscount.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.
Latest Posts in "Netherlands"
- No VAT Deduction Without Proper Evidence: Burden of Proof on Entrepreneur After Late Filing
- Zero VAT Rate Denied Due to Knowledge of UK VAT Fraud in Metal Trade Chain
- VAT refund for uncollectible debt: bankruptcy period starts, error regarding cash accounting is no excuse
- No refund of import VAT on show jumping horse: prize money and subsidies do not constitute an economic activity
- VAT deduction for construction costs of a home office when rented to a private limited company is permitted
