- The case involves a notary office and their NA’s VAT from 2011 to 2013 with penalty charges.
- The issue is whether the interest earned on a third-party account is exempt from VAT under Article 11 of the Wet OB 1968.
- The court ruled that the notary office did not provide sufficient evidence to prove that the interest earned was not a compensation for a service provided.
- The court also ruled that the notary office’s use of the third-party account and the interest earned was a direct, necessary, and sustainable extension of their taxable activity as a notary office.
- The court did not find sufficient evidence to support the notary office’s argument that the interest earned was a by-product of financial activities that could be excluded from the calculation of their VAT deduction.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
