- The Dutch tax authorities imposed additional VAT assessments and interest on A BV for 2015-2019 because the company deducted VAT on advisory costs for a family business succession, which were deemed personal expenses of the shareholders. The Zeeland-West-Brabant court upheld these assessments, ruling that the advisory costs were not business expenses but personal ones, and thus not eligible for VAT deduction. The court found no direct link between the advisory costs and the company’s economic activities, referencing previous legal precedents.
Source: btwjurisprudentie.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.
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