The Mandatory Disclosure Rules/DAC6 knowledge database has been supplemented following the creation of the DAC8 directive on 17 October 2023. Among other things, the Directive changes the notification obligation that applies to intermediaries who invoke a national right of non-disclosure in the context of their reporting obligation under DAC6.
Source Taxence
Latest Posts in "Netherlands"
- Zero rate rightly refused due to VAT fraud
- No VAT Deduction Without Proper Evidence: Burden of Proof on Entrepreneur After Late Filing
- Zero VAT Rate Denied Due to Knowledge of UK VAT Fraud in Metal Trade Chain
- VAT refund for uncollectible debt: bankruptcy period starts, error regarding cash accounting is no excuse
- No refund of import VAT on show jumping horse: prize money and subsidies do not constitute an economic activity
