The court examines whether the law provides a legal basis for charging interest on overdue VAT. It concludes that the VAT does not fall under customs debt and that the reference to customs legislation in the law only applies to the method of collection. The court also considers the principle of legal certainty and finds that charging interest on overdue VAT based solely on the application of customs legislation does not meet this principle.
Furthermore, the court addresses the right to deduction of VAT and states that the VAT can be deducted by the recipient of goods. It highlights that the imposition of interest on overdue VAT cannot be justified when the recipient is entitled to deduct the VAT. The court decides to refer these legal questions to the Supreme Court for a definitive ruling, as it is a matter of national policy with broader implications. In the meantime, the court suspends any further decisions on the case.
Source: rechtspraak.nl
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