The Noord-Holland District Court ruled that Luchtvaart Hobby Shop BV (LHS) could not reasonably expect that VAT returns for periods prior to VAT registration in an EU member state would be included in the €750 rate. LHS, an experienced online retailer of aviation hobby items, failed to register for VAT in several EU countries in a timely manner, resulting in fines and interest charges. The court found that LHS should have known it was obligated to file VAT returns for each period in which taxable transactions occurred.
Source: taxlive.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.
