Court rules [Belanghebbende] BV exempt from VAT, refunds paid VAT and reduces penalty.

• Court: Rechtbank Zeeland-West-Brabant
• [X] BV exempt from VAT as insurance business
• Shares administrative organization with [B.V. 3], uses their personnel for financial tasks
• Received credit notes from [B.V. 3] with VAT included
• Inspector of Taxes imposed VAT assessment, penalty, interest
• Company appealed, court annulled assessment, penalty
• Court ruled company’s failure to pay VAT not intentional
• Company granted refund of VAT paid, reduction of penalty

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.