- A Dutch transport company was denied input VAT deduction on invoices from a related company after tax authorities seized third-party payments and later challenged the transactions.
- The court held that the company failed to prove it was the actual recipient of the services before 3 December 2018, especially since invoicing suddenly changed after the seizure without clear contractual changes.
- For invoices from 9 December 2018 onward, the court found it unlikely the related company still performed transport services after its staff and vehicles had been transferred to the transport company.
- Additional invoices for an trailer, phone costs, and track-and-trace were also rejected because the underlying supply or service was not sufficiently proven.
- The appeal was dismissed and the VAT assessment remained in place.
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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