- The court case involves a dispute over whether the taxpayer can deduct input tax from invoices issued by a company referred to as B.V.
- The taxpayer claims the tax inspector wrongly disallowed the input tax deduction related to B.V.’s invoices.
- The taxpayer argues that B.V. provided services related to relocation to Spain, acquisition, translation, project management, and research for new activities.
- The tax inspector disputes the validity of the invoices, noting the absence of a VAT number, incorrect address, and discrepancies in B.V.’s business registration.
- The inspector suggests the invoices and agreement are false and that B.V. did not perform any services for the taxpayer.
- The court notes that the taxpayer must prove compliance with material and formal requirements for input tax deduction.
- The court finds no evidence of services performed by B.V. and inconsistencies between the agreement and B.V.’s registered activities.
- The taxpayer failed to explain the missing VAT number and address issues on the invoices.
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.
