- 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"
- Court Rules Sale-and-Leaseback Property Transfer Not Exempt from Transfer Tax
- Court Ruling: VAT Directive Violations, Zero Rate Conditions Unmet, Tax Reassessed, Penalties Partially Overturned
- Netherlands Proposes New VAT Rules for Digital Platforms Offering Short-Term Rentals and Passenger Transport
- Internet consultation on new VAT rules for platform economy starting July 2028
- New decree on the ”Taxable Amount for VAT