- The case concerns customs duties and VAT, specifically the three-year limitation period for notifying a customs debt and the suspension of this period during legal proceedings.
- The Supreme Court (Hoge Raad) ruled that the annulment of previous payment notices due to violation of EU defense rights principles did not eliminate the underlying customs and VAT debts.
- The 2016 Supreme Court judgment resolved only the issue of the violation of defense rights, not whether the tax authorities could still collect the debts if the notices had been properly issued.
- The argument that EU law requires final resolution without the possibility of reissuing payment notices after full legal proceedings was rejected; the appeal ground (Middel I) failed.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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