The court of Zeeland-West-Brabant ruled that the declarations were not submitted on time. Since the receipt theory applies, the day on which the declarations are received by the inspector is decisive.
Source: taxlive.nl
Latest Posts in "Netherlands"
- Thrift Shops Return to Court Over VAT Collection Dispute
- Customs Court Rules Doctor Role Play Set as Toys, Not Clothing
- Adjustment of VAT deduction for services on immovable property: What can you still do?
- Government Responds to Questions on VAT Increase Impact Analysis for Accommodation
- Heijnen Maintains VAT Increase on Accommodation Despite Predicted Revenue Loss
