- The court is assessing whether the tax assessment imposed on the taxpayer is correct
- The dispute revolves around whether the taxpayer provided composite services to Porsche Deutschland and Porsche Dortmund or independent services
- The court also considers whether there was a justifiable deadline extension for filing the VAT return for the third quarter of 2019
- The court rules that the services provided by the taxpayer should be considered independent services for VAT purposes
- The taxpayer is a German company that organizes racing events
- In 2019, the taxpayer organized a race in Zandvoort for the Porsche Carrera Cup and a training session for sporty drivers
- The taxpayer filed a VAT return for the third quarter of 2019 late, resulting in a non-receipt of a refund
- The tax authority imposed a tax assessment on the taxpayer in April 2021 for not paying VAT on services provided to Porsche Deutschland and Porsche Dortmund
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.
