Dutch Supreme Court Clarifies VAT Liability and Procedural Fairness in E-Book Sales Dispute

• The Dutch Supreme Court ruled on VAT liability for e-books and procedural fairness in digital disputes.
• The case involved a sole proprietor selling e-books through a digital platform.
• The main issue was whether the taxpayer acted as a reseller or an intermediary.
• This distinction affects VAT liability in the Netherlands.
• The case also examined the right to be heard under EU law, especially with late-disclosed evidence.
• The taxpayer claimed to be a conduit for non-EU suppliers, not the actual seller.
• The Dutch Tax Authorities viewed the taxpayer as a reseller, responsible for VAT.
• The taxpayer challenged the VAT assessment and the late submission of documents.
• The ruling clarified VAT treatment for digital supplies and fundamental rights in tax proceedings.

Source: vatabout.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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