After referral by the Supreme Court, the Amsterdam Court of Appeal ruled that an appeal to the principle of confidentiality can only succeed if the inspector has consciously determined the position. Invoices from suppliers and the ‘Free Sale Declaration’ of the Dutch Food and Consumer Product Safety Authority (NVWA) cannot therefore serve this purpose.
Source: taxlive.nl
Latest Posts in "Netherlands"
- VAT Treatment of Loyalty Points: Are Issued Points Considered Vouchers Under EU Law?
- Open-Air Animation Show Qualifies as Cinema Admission for Reduced VAT Rate, Court Rules
- Progress Report on Modernizing VAT System and Related Procurement and Security Measures
- Netherlands Evaluates EU ViDA Reforms: E-Invoicing and Digital VAT Reporting Scenarios and Timeline
- No VAT Refund for Uncollectible Debt if Conditions Are Not Met, Court Rules
