A psychologist will probably not see any more of the more than 14,000 euros in VAT that she paid over 2013 and 2014. After a judgment of the Supreme Court in which it was determined that non-BIG registered psychologists also fall under the VAT exemption for psychologists, she could have reclaimed the VAT, but neither the psychologist nor her tax advisor did.According to the psychologist, the tax adviser should have secured the refund by submitting an objection in time, but the Arnhem-Leeuwarden Court of Appeal ruled otherwise. It does not follow from the financial services contract agreed with the tax consultancy that the agency has failed. In the opinion of the Court of Appeal, no general duty of care has also been violated, as a result of which the tax advisor cannot be held liable for any damage.
Source: fiscaalvanmorgen.nl
Latest Posts in "Netherlands"
- Residential use prevents VAT-taxed rental of office
- Netherlands: Privacy Justifies Secrecy of Third-Party Data in VAT Refund Case
- Netherlands Court Upholds Zero-Rated VAT on Delayed Horse Export
- Netherlands: VAT Directive Implementation Law on Digital Age and One-Stop Shop Expansion
- Netherlands Implements ViDA VAT Single Registration Rules
