Appeal Decision: Incorrect Assessment of VAT on Uninvoiced Management Fee

• The case involves a dispute over the imposition of VAT on a management fee that was not invoiced or received by the taxpayer.
• The taxpayer requested a postponement of the hearing, but it was denied due to the late submission and lack of unforeseen circumstances.
• The taxpayer claims to have invoiced €150,000 for management services, but decided not to invoice the remaining €50,000.
• The tax authority argues that the taxpayer intended to invoice the full amount based on the “to be invoiced” entry in their records.
• It is determined that the taxpayer invoiced and received a total of €150,000 for the management services.
• The tax authority incorrectly imposed a VAT assessment on the un-invoiced and un-received portion of the management fee.

Source: uitspraken.rechtspraak.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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