- The Zeeland-West-Brabant District Court upheld the additional VAT assessment against X, confirming that Dutch VAT was correctly charged on invoices.
- X’s claim that services were supplied from Spain was rejected, and the court supported the inspector’s correction of the input tax deduction.
- The court reduced the fine to €5,016 for exceeding the reasonable period and awarded X €1,500 in immaterial damages, while affirming the overall VAT assessment.
Source Taxlive