- The Arnhem-Leeuwarden Court of Appeal has ruled that the fiscal neutrality principle does not prevent an additional sales tax assessment for the intra-Community acquisition of a car.
- This decision was made in response to an appeal by X, who had purchased a car in Germany that qualified as a new means of transport and sold it directly to their employer, Y bv.
- X argued that the additional tax assessment should be omitted on the basis of fiscal neutrality, but the court disagreed.
- The Supreme Court declared the appeal in cassation unfounded without further reasoning. X was unable to reclaim the German VAT due to the expiration of the period for doing so.
Source Taxlive
Latest Posts in "Netherlands"
- Follow-up Questions on VAT Increase Impact Analysis for Accommodation: Dutch Senate Finance Committee
- Cumulative Leakage Effects from Tax Increases in the Netherlands Cannot Be Precisely Determined
- EU to Impose €3 Import Duty on Non-EU Packages from July 2026, Plus Handling Fee
- Reliance Principle Prevents VAT Reassessment on Access to Streamer Convention, Court Rules
- Supreme Court Ruling on Customs Duties, VAT, and Three-Year Limitation Period in Cassation Case
