- The case involves the regularization of improperly charged VAT by company A to company B.
- The Supreme Court has established the need for full regularization in cases of improper VAT charges.
- The tribunal disagrees with the regularization carried out by the tax inspection on company B.
- The tribunal states that if the charges by company A were improper, they should have been reduced and company B should have been required to pay the improperly deducted amounts.
- The tribunal concludes that company B was not entitled to a refund of the improperly charged amounts.
- The tribunal states that the charges cannot be considered as received by company A because they were not deductible due to being improperly charged.
- The tribunal recommends that the tax inspection should have eliminated the improperly charged and deducted amounts from company B and demanded payment for the elimination.
- The tribunal states that if the tax inspection had acted accordingly, the regularization of company A would have resulted in the elimination of the improperly charged amounts.
Source: audiconsultores-etlglobal.com
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.
