VAT Liability on Imported Goods: Dutch Court Upholds Tax Administration’s Assessment

• The plaintiff challenged the Dutch Tax and Customs Administration’s VAT assessment on imported goods.
• The court ruled that VAT liability arises when goods enter free circulation in the Netherlands, regardless of their later destinations.
• The plaintiff, as the declarant, is liable for VAT under Dutch law.
• The court upheld the defendant’s designation of the plaintiff as the VAT debtor.

Source: uitspraken.rechtspraak.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.