- The inspector issued correction decisions to the taxpayer for the years 2016 to 2019, lowering the annual contribution from the VAT Compensation Fund (BCF).
- The inspector also issued additional tax assessments for VAT for the years 2016 to 2019, along with interest charges.
- The court assessed whether the corrections and assessments were justified, focusing on VAT related to waste separation costs.
- The main dispute was whether the payments received from the Waste Fund should be subject to VAT.
- The court concluded that the BCF contributions were not too low, the VAT assessments were correct, no VAT refund was due, and the interest charges were justified.
- The court explained the reasoning behind its decision regarding VAT on services provided under a contractual relationship.
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.
