- Zero rate upheld despite no tax representative: The Court of Appeal of The Hague ruled that X BV correctly applied the VAT zero rate and could not be denied this benefit for failing to appoint a Dutch tax representative.
- Fiscal representation requirement is discriminatory: The court held that the obligation to appoint a tax representative (Art. 12(2) Implementing Decree VAT Act 1968) indirectly concerns VAT payment and unlawfully discriminates against taxable persons established outside the Netherlands.
- Substance over form prevails: Where all material conditions for applying the zero rate are met, non‑compliance with a formal requirement (tax representation) cannot justify refusing the zero rate.
Source Taxlive
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