- Dutch court denied €3.15 million VAT refund requests by Handel B.V. for March 2020–January 2022.
- The company used self-billing invoices and set-off agreements instead of actual payments for purchases from four suppliers.
- Evidence showed lack of proof that the purchases and deliveries actually occurred, including testimonies from uninvolved directors, blank transport documents, and missing transaction records.
- No evidence was found that the suppliers had acquired the metals they allegedly sold.
- The appeal was rejected because Handel B.V. failed to meet the material conditions for VAT deduction.
Source: uitspraken.rechtspraak.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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