H&I 2009, 1.23:Compatibility of Decree on the Exclusion of right of deduction of VAT. Dutch Supreme Court (comments by Wessels)

H&I 2009, 1.23

Compatibility of Decree on the Exclusion of right of deduction of VAT. Dutch Supreme Court (comments by Wessels)

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Compatibility of Decree on the Exclusion of right of deduction of VAT. Dutch Supreme Court (comments by Wessels)

Samenvatting

The taxable person in this case - X Holding BV - purchased 34 vehicles. The VAT charged in connection with the purchase has been fully reclaimed. The vehicles were used for both business purposes and private purposes by the director of X Holding BV. Taking the position that a limitation of deduction of input VAT must be applied in connection with the private use of the vehicles by the director, the tax inspector imposed a VAT assessment on X Holding ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.