Court of Zeeland-West Brabant: VAT liability of members of the VAT group

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.



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