- The Inspector refused to refund customs duties for the import of cod to X
- X filed a request to change the declarations from own name to on behalf of B, but it was denied
- A customs debt was incurred due to non-compliance with conditions for reduced customs duties
- The court ruled that the requested change would not have been possible even under the previous customs legislation
- The decision was made by the Amsterdam Court on September 14, 2023
Source: nlfiscaal.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.