- The Supreme Court ruled that the Court of Appeal improperly established facts necessary for the Turnover Tax Deduction Exclusion Decree (BUA) on its own initiative, leading to an unjust conclusion about the deduction for X BV.
- The case involved X BV, an asset manager, disputing the deductibility of VAT charged to a lawyer engaged by its director during a criminal investigation for forgery and money laundering.
- The Supreme Court annulled the additional assessments, determining that X BV was entitled to a refund of €115,564 for the period from July 1, 2015, to September 30, 2016, confirming that X BV’s appeal was justified.
Source Taxlive
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