The Gelderland District Court upheld the additional VAT assessment and fine imposed on X bv, ruling that the company did not take sufficient measures to avoid being involved in VAT fraud. Despite special circumstances, X bv failed to investigate its suppliers and did not provide evidence that the goods were transported abroad. However, the misdemeanor fine will be partially reduced. The appeal was partly successful.
Source Taxlive
Latest Posts in "Netherlands"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline
