- Case related to VAT on import, articles 44 and 109, paragraph 2, of the DWU
- Direct representation method for customs declaration
- Use of payment facility month credit by direct representative
- Payment of customs debt by someone other than the debtor
- Direct representative cannot appeal against payment invitation issued to the represented party
- Previous ruling from November 24, 2023 remains relevant under the DWU
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.
