eHerkenning to be able to file a tax return via ‘My Tax and Customs Administration Business’: is there a legal basis for this login method or not? The court thinks not, but the State Secretary says it does. Tax procedural lawyer Vanessa Huygen van Dyck-Jagersma is in line with the judge, explains why and even goes a step further: “the extra-legal obligation to purchase commercial eHerkenning does not provide a basis for fines in the event of additional assessment.”
Source Taxlive.nl
Latest Posts in "Netherlands"
- Magic Truffles, Antacid Tablets, Chewing Gum, and VAT: What Qualifies as a Food Product?
- Late objection to additional VAT assessment remains inadmissible
- Municipal Entrepreneurs’ Fund Not Eligible for VAT Deduction Due to Non-Compliance with Approval Conditions
- Knowledge group position: VAT reverse charge mechanism applicable to contractor activities
- When Is a Theatre Drink a Separate VAT Supply? Lessons from the Dutch Supreme Court
