- Court Ruling on VAT Fraud: The District Court of The Hague determined that the tax inspector failed to demonstrate plausible evidence of VAT fraud in the commercial chain, allowing X to deduct VAT on sixteen purchase invoices from 2017.
- Details of Transactions: X provided purchase invoices from companies A and B for goods received, along with sales invoices and transport documents showing the supply of jewelry to company C, supporting its entitlement to the VAT deduction.
- VAT Deduction Entitlement: The court affirmed that X had valid grounds for VAT deductions on the questioned invoices and also permitted deductions on invoices from other suppliers, beyond just companies A and B.
Source Taxlive
