Liability of director for additional VAT assessment not paid by BV

The Arnhem-Leeuwarden Court of Appeal rules that the additional VAT assessment was rightly imposed on B bv and that X as director was rightly held liable for it. The recipient makes it plausible that only B bv has entered into legal relationships for the deliveries of the telephones with encryption software and the SIM cards. The Supreme Court declares the appeal in cassation inadmissible.

Source Taxlive

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