- Article 114, paragraph 2, DWU states that interest on arrears is charged on customs debt from the day the debt arises until the day the debt is notified.
- The Rechtbank Noord-Holland has submitted two preliminary questions to the Hoge Raad regarding whether interest on arrears can be charged for the VAT due on importation.
- The first question asks if Article 22 of the Wet OB 1968 provides a legal basis for charging interest on arrears for VAT due on importation.
- The second question asks if it is relevant for the first question whether the taxpayer or the other entrepreneur for whom the goods are intended is entitled to deduct this VAT.
- A-G Ettema concludes that Article 22, paragraph 1, Wet OB 1968 does not provide a legal basis for charging interest on arrears for VAT due on importation.
- A-G Ettema suggests that the Hoge Raad answer the preliminary questions as follows: 1) Neither Article 22, paragraph 1, Wet OB 1968 nor any other legal provision provides a legal basis for charging interest on arrears for VAT due on importation. 2) The second preliminary question does not need to be answered.
- If the Hoge Raad answers the first preliminary question affirmatively, A-G Ettema suggests that the second preliminary question be answered as follows: It is not possible to charge interest on arrears for VAT due on importation if the taxpayer or the other entrepreneur for whom the goods are intended is entitled to a full deduction of this VAT.
Source: nlfiscaal.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
