- Plaintiff involved in criminal investigation related to scrap metal trade
- Tax reassessment occurred for deliveries to the UK
- Court found plaintiff acquitted of filing incorrect declarations
- Deliveries did not occur, no input VAT reclaimed
- No basis for tax reassessment
- Court ruled in favor of plaintiff
- Tax reassessment and related interest decision annulled
- Decision aligned with previous judgments from Amsterdam and The Hague Court of Appeal
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.
