If 1 January 2023 is not met, the Netherlands will receive a notice of default and the Netherlands will be given another opportunity to comply with the obligation as soon as possible. There are currently no financial consequences in the form of a fine. If the new entry into force date is not resolved, a case can be brought before the Court of Justice. During this process, the European Commission can request the court to impose a penalty on the Netherlands, which will then be reduced to 1 January 2023.
Source: taxence.nl
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
