- Holding-bv provides management services for daughter-bv’s
- Holding-bv is taken over by SA and a loan is taken out
- One daughter-bv will be sold to repay the loan
- Foreign service providers are hired for the sale of the shares
- Holding-bv claims VAT refund for the costs incurred
- Inspector denies the VAT refund, stating that the sale of the shares is not an economic activity of the holding-bv
- The costs are directly related to the share sale, so no VAT deduction is allowed
- The court agrees with the inspector but finds that two service providers did provide exempt mediation services
- VAT refund should be granted for these services.
Source: fiscount.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.
