- The court held that X was not proven to be the recipient of some of B’s invoiced services, and for other invoices X failed to prove that B actually performed the services.
- B invoiced X for work before and after 16 November 2018, when X took over B’s staff and lease contracts.
- The tax inspector disallowed VAT deduction on B’s invoices totaling €35,007.
- Court of Gelderland ruled the VAT was rightfully reassessed because X had no right to deduct it.
- X’s appeal was dismissed.
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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