VAT deduction for missing goods from a fictitious customs warehouse

VAT deduction for missing goods from a fictitious customs warehouse

A judgment of the Supreme Court from 1990 from the old box.

X BV has a distribution center of measuring and control equipment and parts thereof that are manufactured in other countries. To this end, it imports goods for resale. It stores the goods it purchases abroad in a warehouse, which is regarded as a fictitious customs warehouse by virtue of a license granted to it. The license holder is obliged to make a monthly declaration of all goods released during the previous month. The tax is payable by the permit holder on detected losses in the warehouse, unless it is established to the satisfaction of the tax authorities that these can be regarded as reasonably demonstrable losses, or it is established that the goods have nevertheless followed their destination or that they have perished.

Source BTW jurisprudentie

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