Payment Not Considered Compensation for Transfer of Generality of Goods, Article 37d Not Applicable

• The court ruled that the payment agreed in the settlement was not for parts of the business already transferred in 2014.
• Article 37d of the Dutch VAT Act 1968 does not apply to the payment received by X VOF.
• The name “B” and the software were intentionally not transferred in 2014, and this was acknowledged by both parties.
• The 2019 settlement agreement does not change this assessment.
• The appeal by X VOF was dismissed.

Source: taxlive.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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