- The Hague Court ruled that a Dutch company knew or should have known its British customers were committing VAT fraud.
- The 0% VAT rate on intra-community supplies of metal scrap was rightly denied, despite formal requirements being met.
- Evidence showed the British buyers acted as buffers or missing traders, with clear signs of VAT evasion.
- The company failed to conduct proper KYC checks and ignored warnings about VAT fraud risks in the metal trade.
- The court upheld a €2.5 million VAT assessment for 2017 against the company.
Source: taxence.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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