- The Supreme Court of the Netherlands (Hoge Raad) issued a judgment on 20 February 2026 regarding a tax case involving [X] B.V. and the State Secretary of Finance and the Minister of Justice and Security.
- The case concerns additional VAT assessments, interest, and penalties for the period 2014-2016, related to the refusal of the zero VAT rate for intra-community supplies due to involvement in VAT fraud in another EU member state.
- The main legal questions involve whether [X] B.V. intentionally or with gross negligence failed to pay VAT in the Netherlands, and the imposition of an administrative fine under Article 67f AWR.
- The case was brought to the Supreme Court after appeals at lower courts, and includes a request for compensation for non-material damages due to excessive duration of the cassation proceedings.
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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