The Supreme Court ruled that, in view of the judgment of the Court of Justice of the EU, X cannot yet effectuate its deduction right in the context of a review at the time of the first use. He should have immediately deducted the VAT charged to him upon purchase.
Source Taxlive
Latest Posts in "Netherlands"
- Principle of legitimate expectations precludes the imposition of additional assessments
- Court Upholds VAT Assessments Despite “Sovereign Citizen” Arguments and Wet Signature Claim
- Abolition of reduced VAT rate for floriculture: justification of the estimation method and policy choice
- Ryan Acquires Svalner Atlas in Major European Tax Expansion
- State Secretary Sees No Major Problems for Floriculture Sector from Higher VAT
