- The case involves whether the interest received by a notary in connection with holding a quality account affects the deduction of input tax on general costs
- The Inspector has imposed VAT on X (taxpayer) on the grounds that there is not a full right to deduct input tax, as the actions related to the quality scheme are exempt from VAT
- X believes they can fully deduct input tax on their general costs
- The case relates to the years 2011, 2012, and 2013, with the issue of interest on the quality account becoming relevant again in 2024
- The Inspector’s decisions were upheld in lower courts, but X has appealed to the Supreme Court
- X does not provide services to the bank under a taxable title, so the extent of the right to deduct input tax needs to be clarified
Source: nlfiscaal.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.
