As of 1 July 2021, the Netherlands can still implement the bill via a so-called “emergency track”. This is a temporary and limited solution that involves risks and uncertainties. However, the cabinet is of the opinion that the negative consequences for the business community of a later implementation are so great that this emergency track will be followed. The associated risks will be mitigated as much as possible.
Source: btwjurisprudentie.nl
Letter of the Chamber on e commerce
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