The Supreme Court ruled that, in view of the judgment of the Court of Justice of the EU, X cannot yet effectuate its deduction right in the context of a review at the time of the first use. He should have immediately deducted the VAT charged to him upon purchase.
Source Taxlive
Latest Posts in "Netherlands"
- Main VAT and other indirect tax developments in the Netherlands
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- Default penalty for system VAT assessment annulled due to violation of the principle of defence
- Netherlands Plans Mandatory B2B E-Invoicing and Reporting Under ViDA
- NOAB Warns Dutch Firms Are Unprepared for ViDA E-Invoicing Changes
