The Supreme Court has asked the Court of Justice of the EU to assess whether the legislation in the Recovery Act with regard to the obligation to report non-payment is compatible with the EU principle of proportionality as far as the liability of directors for turnover tax debts is concerned.
- Notification of non-payment
- Liability of the director
- Invoking the principle of proportionality
- Liability of VAT debts
- Force majeure and advice expert third party
Source: www.accountancyvanmorgen.nl
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