The Amsterdam Court of Appeal upheld the ruling that X’s permit to act as a limited fiscal representative and the Article 23 permit were rightly revoked. X was transporting goods to EU countries other than the UK for Chinese companies without a permanent establishment in Europe, and listing them on the UK VAT number, which deprived EU authorities of their supervisory functions. The court found this conduct sufficient ground for revocation of the permits, and ruled that the withdrawals did not infringe the principle of proportionality.
Source Taxlive
