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
Latest Posts in "Netherlands"
- VAT on Management Services for CDC Pension Fund: Not a Common Investment Fund, Appeal Dismissed
- Court Upholds Fine for Late VAT Filing; Objection Partially Granted, Penalty Deemed Appropriate
- VAT Zero Rate Denied for Export of Horse Shares: Appeal Unsuccessful, Tax Assessment Upheld
- VAT Exemption Denied for Services to Pension Funds with CDC and DC Schemes, Court Rules
- VAT Exemption for Pension Fund Management: Distinction Between Accumulation and Payout Phases Disputed
