- Taxpayer is a private limited company that operates from an office next to director’s residence
- Company received invoices from gardener for work done, claimed VAT on them
- Court ruled company not entitled to claim VAT as services were not received in a business capacity
- Gardener had private agreement with director, company not party to it
- Principle applied that recipient of invoice is presumed to be customer unless proven otherwise
- Gardener demonstrated director was actual customer, company not involved
- Company’s claim for VAT not justified, inspector’s decision correct
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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