- The District Court of The Hague upheld the rejection of FE X BV’s turnover tax refund applications, totaling over €3.1 million, due to insufficient evidence that the alleged transactions actually occurred.
- The court found that X BV’s invoices, which were self-billed, did not convincingly substantiate the claimed deliveries, and the inspector’s suspicions of VAT fraud among the involved traders were justified.
- The court concluded that the lack of credible documentation and evidence indicating that significant transactions took place led to the dismissal of X BV’s appeals, negating the need to address the company’s claims of ignorance regarding the fraud.
Source
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