- A BV performs consultancy work from an office next to its director’s private residence.
- A gardener invoices the BV for landscaping and paving work.
- The BV claims VAT deduction.
- The inspector disallows the VAT deduction and issues an assessment.
- The inspector believes the gardener entered into a legal relationship with the director in private, not the BV.
- The BV is not the recipient of the gardener’s services.
- The court agrees with the inspector.
- The quote was addressed to the director and signed by him personally.
- The VAT is not deductible.
Source: fiscount.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.