- The taxpayer argues that services provided to various public institutions from July 1, 2017, should be classified as VAT-taxable, entitling them to additional VAT refunds.
- The taxpayer claims that the effective date for VAT purposes is the start of actual use of the services, not the date the agreements (SLAs) were signed.
- The taxpayer asserts that draft SLAs were provided to the tax inspector before July 1, 2017, and that the agreements were effective from that date, regardless of later signing.
- Reference is made to a guarantee agreement stating that a previous lease agreement from September 21, 2016, was annulled.
- The court notes that, under Article 2 and Article 15(4) of the Dutch VAT Act, VAT deduction is based on the intended use of goods and services at the time VAT is charged to the entrepreneur.
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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