- The Court of Amsterdam has ruled that municipality X cannot receive funds from the VAT compensation fund to cover the VAT charged by contractor D because municipality X is not considered the purchaser of the performance.
- In a contract signed in July 2015, contractor D was hired by party A, with the municipality of X and party C agreeing to pay for the construction costs.
- The court found that municipality X did not have a direct supplier-customer relationship with contractor D and therefore cannot receive compensation from the VAT fund.
Source Taxlive
