Netherlands Penalty also possible for fiscal unity sales tax 12 April 202141 views1 min read Source BTW jurisprudentie Tax authorities / Penalties / Interest VAT group Request for a fiscal unity for VAT not required Flashback on ECJ Cases C-520/14 (Gemeente Borsele and Staatssecretaris van Financiën) – An authority providing transport services for schoolchildren is not a taxable person
