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Court Zeeland-West-Brabant decides that 3-year “KOR” period does not violate the principle of proportionality

Court Zeeland-West-Brabant Date of judgment 14-07-2023 Date of publication 24-07-2023 Case number BRE 22/1396 Legal areas Tax law Special features First instance – single judge Content summary VAT. SME scheme. Application of the 3-year period does not violate the principle of proportionality. Article 1 EP (European Protocol) is not applicable.

Source: rechtspraak.nl

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