- The central question is whether import VAT can be deducted and by whom.
- Martijn Schippers discusses this in the Tijdschrift voor Fiscaal Ondernemingsrecht.
- Schippers works at EY and is a professor at Erasmus University.
- The article is available to TaxLive readers.
- Issues arise with lease cars and import VAT deduction by lessees.
- Questions also concern VAT deduction for goods imported by processors for clients.
- The role of an article 23 permit in the deduction process is examined.
- Schippers concludes that a broader group in the Netherlands may claim deduction rights.
- This is based on the decision ‘Heffing van omzetbelasting bij invoer’ and case law.
- Safeguards exist to prevent double deduction, but some approvals may be unlawful.
- Taxpayers might rely on legitimate expectations if approvals are unlawful.
- Schippers highlights the impact of EU customs reform proposals on import VAT deduction.
Source: taxlive.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.
