- 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.
Latest Posts in "Netherlands"
- Senate accepts bill to retain reduced VAT rate on culture, media and sports
- VAT on residential rent by foreign temporary workers not deductible
- Dutch Court Rules Outsourced Payment Processing Qualifies for VAT Exemption
- No Reduced VAT Rate for Head Spa Treatments at Hairdressers, Dutch Tax Group Rules
- Netherlands Plans Mandatory Peppol-Based B2B E-Invoicing Regime by July 2030













