- X BV participated in a supply chain involving Makita tools where VAT fraud occurred.
- The tax inspector rightfully denied X BV’s VAT deduction on these purchases.
- X BV used Y BV as an intermediary, which had no real economic function and enabled lower prices by avoiding VAT.
- X BV’s director knew or should have known about the fraud and did not take sufficient action to avoid involvement.
- The court ruled against X BV, confirming their active participation in the fraudulent chain and rejecting their appeal.
Source: taxlive.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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