After reference by the Supreme Court, the Court of Appeal of Amsterdam rules that an appeal to the principle of legitimate expectations can only succeed if the inspector deliberately adopts a position. Invoices from suppliers and the ‘Free Sale Declaration’ of the Dutch Food and Consumer Product Safety Authority (NVWA) cannot serve this purpose. The Supreme Court declares the appeal in cassation unfounded without further motivation (art. 81 paragraph 1 RO Act).
Source: taxlive.nl
Latest Posts in "Netherlands"
- Mandatory E-Invoicing in the EU: What Does ViDA Mean for Your SME Clients?
- Dutch Tax Authorities Announce Major Changes to 13th Directive VAT Refund Procedure
- ViDA E‑Invoicing and Digital Reporting in the Netherlands: Strategic Choices and Phased Timeline to 2032
- VAT OSS in the Netherlands: Managing Multi-Channel Marketplace Sales and Bookkeeping Challenges
- Cabinet Response to ViDA E-Invoicing and Digital Reporting Report Sent to House of Representatives
