The Court of Appeal of ‘s-Hertogenbosch ruled that the tax inspector was right to correct the deduction of input tax for the catering expenses and business gifts, as input VAT on such expenses is not deductible. The documents submitted by X BV were not regarded as invoices, and the input tax on office and accommodation costs was also corrected, as X BV did not make it plausible that there was business use.
Source Taxlive
Latest Posts in "Netherlands"
- Senate accepts bill to retain reduced VAT rate on culture, media and sports
- VAT on residential rent by foreign temporary workers not deductible
- Dutch Court Rules Outsourced Payment Processing Qualifies for VAT Exemption
- No Reduced VAT Rate for Head Spa Treatments at Hairdressers, Dutch Tax Group Rules
- Netherlands Plans Mandatory Peppol-Based B2B E-Invoicing Regime by July 2030
