- Court Ruling on VAT Returns: The Subdistrict Court of Noord-Holland ruled that Aviation Hobby Shop BV (LHS) could not expect VAT returns for periods before its registration in an EU Member State to be covered by the €750 fee, emphasizing LHS’s responsibility to file returns for all taxable periods.
- Dispute Over Fees: The court addressed a dispute between LHS and Intervat Compliance BV regarding overdue payments, with LHS claiming it had overpaid based on the initial quotation, while Intervat asserted that LHS was in arrears for unpaid services.
- Responsibility and Communication Issues: The court determined that Intervat could not be held liable for LHS’s failure to register on time in various countries, leading to penalties; however, it acknowledged that Intervat inadequately communicated about objection submissions, yet affirmed the overall quality of their work. Intervat also promised to honor a previously ungranted 15% discount after justified payments.
Source Taxlive
