- Rechtbank Den Haag ruled on a case involving VAT on October 29, 2024
- The case concerns a wholesaler of alcoholic beverages not based in the Netherlands and without a fixed establishment there
- The wholesaler applied a zero VAT rate to her deliveries which was corrected by the tax authorities
- Dutch law requires foreign taxpayers without a fixed establishment in the Netherlands to appoint a fiscal representative to apply the zero rate
- The court found this requirement reasonable and not disproportionate
- The requirement does not violate EU VAT Directive as per Article 204
- The court referenced a previous court decision from October 20, 2016, stating that the requirement for a fiscal representative is not merely for evidence purposes
- Since the wholesaler failed to appoint a fiscal representative, the imposed tax assessments were deemed correct
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.
