In case nr. 23/01996 before the Dutch Supreme Court, the Advocate General concludes that art. 22(1)of the Dutch VAT Act 1968 does not provide a legal basis for calculating interest on arrears on the VAT upon import.
The North Holland District Court asked preliminary questions to the Supreme Court regarding the charging of interest on import VAT. Advocate General Ettema concludes that art. 22(1) of the Dutch VAT Act 1968 does not provide a legal basis for calculating interest on arrears on the VAT upon import. If the Supreme Court answers the court’s first preliminary question in the affirmative, according to the AG it is not possible to charge interest on arrears on VAT upon import if the taxable person or the entrepreneur for whom the goods are intended has a full entitlement to deduct VAT.
Source Taxlive
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