In a case involving a VAT group (FE) that leases machinery and properties, the son of the sole shareholder and director of the FE has a company engaged in metal galvanization. This company transfers its movable assets to the FE and charges VAT for the transaction. The movable assets are then immediately leased back to the company and used by them, essentially maintaining the same business operations. The FE claims VAT deduction, but the tax inspector argues that it constitutes a transfer of a going concern. The Zeeland-West-Brabant Court does not agree with the inspector’s position.
Source: fiscount.nl
