The Arnhem-Leeuwarden Court of Appeal ruled that X bv did not make it plausible that the invoice from Y bv was based on a service used for taxable transactions, so X bv was not entitled to deduct the input VAT. The Supreme Court dismissed the appeal. The District Court’s decision was upheld, with the Court of Appeal calculating the wrongly deducted VAT at € 365,000, higher than the additional assessment of € 331,000 imposed on X bv.
Source Taxlive
