The Court of The Hague decided that the interested party is not entitled to a refund of VAT for unpaid repayment installments of a loan for the purchase of a telephone set. A subscription, delivery of a telephone set and a credit agreement are three separate services. The purchase price is paid in full upon delivery of the device. So there is no question of non-payment.
Source Taxlive
Latest Posts in "Netherlands"
- Supreme Court Ruling on Classification of Non-Toxic Insecticides Under Tariff Heading 3808 GN
- Court Upholds €53,293 Tax Assessment for 246 kg Untaxed Tobacco Found in Rented Warehouse
- VAT Deduction on Home Office Construction Allowed Despite Limited Private Use, Court Rules
- Court Upholds Inspector’s Rejection of Untimely VAT Refund Objection for 2019 Tax Year
- Creator royalty fee on resale NFT is subject to VAT
