A BV is engaged in the exploitation of real estate and project development. In 2016, A BV’s activities consisted in any event of renting out cars to third parties. From September 1, 2016 to December 20, 2016, A BV has received 13 payments from B BV totaling €36,000 on its bank account. The description for those payments, which are always a multiple of € 500, are 10 times “According to the agreement of the partnership agreement”, 1 time “Loan” and 2 times “Concerning C”. The amounts vary between € 1,500 and € 5,000. A BV has not declared the received amounts as turnover in its administration, nor has it paid any VAT.
The question is whether the additional assessment imposed by the tax authorities is justified.
Source BTW jurisprudentie
