- The Amsterdam Court upheld the Noord-Holland Court’s ruling that X BV qualifies as a VAT entrepreneur subject to reverse charge VAT rules, despite not providing compensated services.
- X BV, registered since 2009 for holding and financing activities, failed to disclose its non-compensated status, leading to the accrual of VAT liabilities from foreign service providers.
- The court found no violation of proportionality principles and ruled that X BV could have requested the withdrawal of its VAT identification number, dismissing its appeal as unfounded.
Source Taxlive
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