The District Court of Zeeland-West-Brabant rules that A cannot be regarded as a customer. A has not entered into a legal relationship with the suppliers and there are no purchases and sales that A has made for its own account and risk.
The court further rules that there is no question of an ABC transaction, that the charging of the invoices cannot be regarded as a separate economic activity and that there is no question of a violation of any general principle of sound administration.
Source BTW jurisprudentie
