The civil chamber of the Court of Appeal in The Hague has ruled that Z has not sufficiently insisted on supplying data in order to be able to file a VAT return in Belgium. However, the damage was mainly caused by the negligence of X. Z is liable for 20% for the damage suffered.
Source Taxlive
Latest Posts in "Netherlands"
- Dutch VAT Umbrella Exemption Violates EU Competition Rules
- Dutch VAT: Unbuilt Land May Qualify as Building Land Before Construction Permission
- AG: Dutch VAT Group Exemption Applies to Shared ICT Services
- Dutch Supreme Court Expands VAT Building Site Definition Before Zoning Approval
- Unbuilt Land May Qualify as VAT-Building Site Before Zoning Approval
