For the years 2015 to 2019, Municipality A has taken into account the VAT that applies to the costs of separate collection or the collection and subsequent separation of packaging materials from household waste, the possible sorting of the collected packaging materials and the registration of the collected packaging material. come for a contribution from the BCF. These contributions have been recovered from A. Tax interest is also charged.
The question is whether the contributions from the BCF have been correctly reclaimed from municipality A. More specifically, it is disputed whether A performed the activities in question as an entrepreneur. It is also in dispute whether the tax authorities correctly charged tax interest.
Source BTW jurisprudentie
