- The Dutch Supreme Court has referred questions to the Court of Justice of the European Union (CJEU) regarding the allocation of burden of proof in directors’ liability for tax debts.
- The Supreme Court has doubts whether the limited possibility for rebutting evidence in case of failure to promptly notify insolvency is in line with the EU law principle of proportionality.
- The Supreme Court found that the national law principle of proportionality could not be applied in a recent case, but questions whether the allocation of burden of proof under Section 36(4) of the Collection of State Taxes Act 1990 is compatible with EU law.
- The CJEU will be asked to consider whether a director’s liability should take into account good faith, reasonable practicability, and involvement in fraud or abuse.
Source Deloitte
Latest Posts in "European Union"
- Agenda of the ECJ VAT cases – 4 AG Opinions, 1 Hearings till October 10, 2025
- CJEU Ruling: VAT Applies to Intra-Group Transfer Pricing Adjustments in Arcomet Case
- Non-Payment of Declared VAT Not Considered VAT Fraud, Says Advocate General Kokott
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- CJEU Rules Transfer Pricing Adjustments May Be Subject to VAT for Intragroup Services
