- A law firm received a VAT invoice for the sale of a car to one of its members
- The member also used the car for the law firm
- The Court rejected the deduction of input tax because the car was invoiced to the member personally, not the law firm
- The Court’s decision is not supported because for VAT purposes, unincorporated partnerships are considered as entrepreneurs
- The invoicing name should not be decisive for the input tax deduction
- The Court’s decision should be overturned based on this ground
- The tax unity of the taxpayer is based on a different article than previously assumed
- Member states can consider financially, economically, and organizationally closely connected persons as one taxpayer
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.
