Recently, the Supreme Court ruled on the question of whether a warehousekeeper was entitled to deduct import VAT in respect of a consignment of stolen nickel of which he was not the owner.
In accordance with the Weindel case, the Supreme Court rules that the import VAT may not be deducted, unless the warehouse owner can show that the cost price of the stored goods that have been stolen is included in the price charged for the storage services.
Source: BDO
Latest Posts in "Netherlands"
- Tax Penalty for VAT Reduced Due to Incidental Carelessness; Court Lowers Fine to €1,500
- Thrift Shops Return to Court to Challenge VAT on Second-Hand Goods
- E-invoicing and Digital Reporting for Cross-border Transactions Starting July 2030
- Amendment to VAT Assessment Decision on Tank Cards and Interest Charges
- Thrift Shops Return to Court Over VAT Collection Dispute
