- The reverse charge mechanism applies to the hiring of staff for cleaning hotel rooms, and the partnership incorrectly deducted invoiced VAT.
- Y BV, the staff provider, was not allowed to charge VAT and went bankrupt without paying the specified VAT.
- The partnership cannot appeal to the principle of equality based on the general statement that the reverse charge mechanism is never applied in the hotel industry.
- The inspector’s statement that each case is assessed on its own is credible.
Source Taxence
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