After reference by the Supreme Court, the Court of Appeal of Amsterdam rules that an appeal to the principle of legitimate expectations can only succeed if the inspector deliberately adopts a position. Invoices from suppliers and the ‘Free Sale Declaration’ of the Dutch Food and Consumer Product Safety Authority (NVWA) cannot serve this purpose. The Supreme Court declares the appeal in cassation unfounded without further motivation (art. 81 paragraph 1 RO Act).
Source: taxlive.nl
Latest Posts in "Netherlands"
- Advocate General Advises EU Court Referral on VAT for Pension Contributions
- NOB Criticizes New ViDA VAT Rules for Unnecessary Complexity and Implementation Delays
- Dutch Court Finds VAT Fiscal Representative Requirement Discriminatory for Foreign Entrepreneurs
- NOB Criticizes New ViDA VAT Reverse Charge Rules as Unnecessarily Complex for Dutch Businesses
- Netherlands E-Invoicing: 2026 Key Dates, Compliance Layers, and Upcoming Mandates Explained
