- A fiscal unity (FE) for VAT trades in financial instruments and provides VAT-exempt services to foreign subsidiaries.
- The FE wants to include TNMM and RPSM payments in the pro-rata calculation for VAT deduction on mixed costs to increase its deduction.
- The tax inspector disagrees and wants to maintain the existing agreement.
- The Supreme Court rules that the FE can present any evidence to prove the extent of its deduction right and that the lower court should have examined the FE’s method.
- The case is referred to the Court of Appeal in The Hague for further consideration.
Source: fiscount.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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