The interested party has been held liable for VAT debts of the VAT group. In the opinion of the court, the interested party was rightly held liable. The claim of the interested party that the conditions for participation in the VAT group have not been met cannot help it. There is no violation of the principle of proportionality. It was the intention of the legislator that entities that are part of a fiscal unity are liable for the VAT debts, in order to prevent that there is no possibility of recovery. There is also no conflict with the EU law principle of proportionality. Appeal unfounded.
Source: rechtspraak.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
