- Prejudicial questions have been raised regarding the calculation of interest on arrears of import VAT.
- The case involves a company making declarations for shipments from Russia and requesting a payment invitation for the under-declared customs value.
- The tax authority charged interest on arrears for the import VAT.
- The tax authority stated that charging interest on arrears for import VAT falls under their internal policy and has not been coordinated with the tax authority responsible for VAT.
- The main issue is whether the tax authority was justified in charging interest on arrears for import VAT.
- The court has referred two prejudicial questions to the Supreme Court.
- The first question asks whether the tax authority has a legal basis for charging interest on arrears for import VAT.
- The second question asks whether the entitlement to deduct the import VAT is relevant to the first question.
- The Advocate General concludes that there is no legal basis for charging interest on arrears for import VAT.
- The Advocate General suggests that the Supreme Court should answer the first question in the negative.
- The Advocate General does not address the second question.
- If the Supreme Court answers the first question affirmatively, the Advocate General suggests that the second question should be answered as follows: it is not possible to charge interest on arrears for import VAT if the taxpayer or the recipient of the goods is entitled to deduct the VAT.
Source: uitspraken.rechtspraak.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.
