- The Inspector states that the bankruptcy does not affect the utb’s and that X is the debtor for the VAT on import according to the OB Act 1968.
- Article 201 of the VAT Directive states that Member States can designate who is liable for VAT on import.
- Dutch legislation designates the declarant as the debtor.
- X filed the declaration in his own name and is therefore correctly designated as the debtor.
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.
Latest Posts in "Netherlands"
- Zero rate refused at car dealer due to inadequate evidence
- No deduction of input tax for legal expenses of DGA
- Bill to Implement EU VAT in the Digital Age Directive: Single VAT Registration Provisions
- Sale of Building Plots Is a VAT-Taxable Business Activity, Not a Private Transaction, Court Rules
- Registration fees of victims of a lottery compensation for services for consideration
