Advocate General Ettema concludes that, based on national standards, the Court of Appeal rightly upheld X bv’s appeal to the principle of the protection of legitimate expectations. However, because the AG is unsure whether EU law offers less protection, the AG proposes to the Supreme Court to refer questions to the EU Court of Justice for a preliminary ruling.
Source: taxlive.nl
Latest Posts in "Netherlands"
- Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes
- Court Ruling on Customs Debt Liability and Warehouse Regulation Compliance in Noord-Holland Case
- Supreme Court Ruling on VAT Refund Request and Objection Admissibility, September 12, 2025
- Court Denies Zero VAT Rate for Intra-Community Supplies Due to Insufficient Evidence
- Court Ruling on Tax Assessment and EU Defense Rights Principle Compliance