- X is considered an entrepreneur for VAT purposes and provides management services for A.
- The management fee for 2015 and 2016 was reduced to €75,000, and X issued invoices for this amount.
- X made a journal entry of €50,000 as “yet to be invoiced” in 2016.
- The tax authority imposed VAT on the portion of the management fee that X did not invoice or receive.
- The lower court upheld the tax authority’s position, but X successfully appealed to the Court of Appeals.
- The Court of Appeals ruled that the tax authority wrongly imposed VAT on the portion of the management fee that X did not invoice or receive.
- The administrative entry of €50,000 does not change this ruling.
- The imposed penalties are also annulled.
Source: nlfiscaal.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.
