- The District Court of The Hague determined that Y BV and X were aware, or should have been aware, of VAT fraud occurring in the trade chains involving Y BV, which justified the refusal of the zero VAT rate application.
- Y BV, a wholesaler of ferrous metals and semi-finished products, was part of a VAT group with X until November 30, 2022, and the court’s ruling stemmed from a criminal investigation that led to an additional VAT assessment for X due to alleged fraud involving British customers in 2017.
- The court concluded that both Y BV and X failed to exercise the necessary diligence to avoid Y BV’s involvement in VAT fraud, affirming that the additional VAT assessment imposed on X was appropriate.
Source Taxlive
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