Court Rules in Favor of Dutch VAT for Independent Services Provided to German Client

• X organizes an autorace in Zandvoort for a German client in August 2019
• X sends invoices to the German client for the organization of the autorace, charging German Mehrwertsteuer
• X also organizes a training race for ‘sportive drivers’ in October 2019 for another German client
• The services provided by X include lodging, catering, circuit rental, and transportation
• The dispute is whether these services are independent or part of a composite service
• The court rules that X provides independent services to the German client, subject to Dutch VAT
• X fails to prove that the main service is the organization of the entire event
• X’s appeal is dismissed by the court.

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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