VAT Claim Denied: Private Limited Company’s Director Found to be Actual Customer

• Taxpayer is a private limited company that operates from an office next to director’s residence
• Company received invoices from gardener for work done, claimed VAT on them
• Court ruled company not entitled to claim VAT as services were not received in a business capacity
• Gardener had private agreement with director, company not party to it
• Principle applied that recipient of invoice is presumed to be customer unless proven otherwise
• Gardener demonstrated director was actual customer, company not involved
• Company’s claim for VAT not justified, inspector’s decision correct

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.

---

---