- The Inspector states that the bankruptcy does not affect the utb’s and that X is the debtor for the VAT on import according to the OB Act 1968.
- Article 201 of the VAT Directive states that Member States can designate who is liable for VAT on import.
- Dutch legislation designates the declarant as the debtor.
- X filed the declaration in his own name and is therefore correctly designated as the debtor.
Source: nlfiscaal.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.
