- The Amsterdam Court of Appeal ruled that Y bv is not liable for VAT under the reverse charge mechanism and cannot mention it on its invoices.
- VOF X, as the customer, is also not entitled to deduct the VAT.
- Y bv provided staff to VOF X for cleaning hotel rooms, and VOF X deducted the turnover tax charged by Y BV. The court upheld the inspector’s decision that the reverse charge arrangement applies.
- VOF X’s appeal was found to be unfounded, and the default fine was reduced due to exceeding the reasonable period.
Source Taxlive