- A company (bv) facilitated private purchases for a municipal official, invoicing these to the municipality.
- The company paid the invoices, added a markup, and billed the municipality, which paid without receiving the goods or services.
- The court ruled the company was not entitled to deduct input VAT, as it was not the actual recipient of the goods/services.
- The company is liable for the invoiced VAT to the municipality and cannot revise this, even if it results in financial hardship.
- The court upheld the additional VAT assessments for 2013-2016.
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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