Dutch article: “Quick fixes btw maken vereenvoudigingsverwachting maar deels waar”
Summary:
The upcoming four quick fixes in VAT should simplify the life of the entrepreneur with intra-Community trade. That mission seems only partially successful. “Simplifications are nice, but there are still uncertainties,” says VAT specialist Madeleine Merkx. “And the VAT identification number as a material requirement for the application of the zero rate in an intra-Community transaction has a rock-solid effect in certain cases. The innocent entrepreneur runs the risk of paying VAT again more than now.”
Source: TaxLive (Dutch)
