- German company bought nickel in the Netherlands to sell later
- Question is if company’s activities with nickel are economic activity under VAT Directive
- Court of Appeal said yes, company can deduct VAT paid on nickel purchase
- Prosecutor appeals to Supreme Court, saying Court of Appeal decision is wrong
- Company specializes in data and communication systems, bought nickel as financial buffer
- Company claimed VAT deduction, Inspector rejected, Court of Appeal approved
- Prosecutor argues Court of Appeal decision conflicts with European Court of Justice and Supreme Court jurisprudence
- Prosecutor says company’s nickel activities are passive investment, not economic activity
- Prosecutor wants Supreme Court to overturn Court of Appeal decision and deny VAT deduction for company
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.
