The Arnhem-Leeuwarden Court rules that X bv is not entitled to deduct the VAT stated in the notarial deed. The witness statements show that X bv, director I and the civil-law notary have set up a construction to obtain a tax advantage fraudulently. The Supreme Court declares the appeal in cassation without further motivation unfounded (art. 81 paragraph 1 RO Act).
Source Taxlive.nl
