- Recent ECJ case discusses joint and several liability for unpaid VAT in the Netherlands
- Case involved a director held liable for company’s unpaid VAT liabilities
- EJC concluded that Dutch joint and several liability mechanism is permissible under EU VAT Directive
- Principle of proportionality allows Member States to implement measures to collect unpaid VAT
- Dutch legislation on joint and several liability was found to be in line with EU principles and legislation
Source: essentiaglobalservices.com
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.
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