- A thrift-store foundation received used goods from private individuals without paying for them; about half were resold in its shops.
- From July 2022, it tried to create a purchase-and-immediate-donation structure in its terms and conditions, assigning a purchase price that donors immediately gifted back.
- The foundation applied the VAT margin scheme and deducted those stated purchase prices from its sales proceeds.
- The tax inspector argued the goods were acquired free of charge, so the margin scheme could not be used.
Source: futd.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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