The Court of Appeal of The Hague ruled that X was still a VAT entrepreneur even after 6 January 2016 and that the additional VAT assessment was therefore rightly imposed. There is also no right to a refund of VAT on the basis of art. 29 OB Act 1968, because X does not make it plausible that the claim against D BV is irrecoverable. The Supreme Court declares the appeal in cassation unfounded without further motivation (art. 81 paragraph 1 RO Act).
Source: taxlive.nl
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