{"id":168156,"date":"2023-08-04T14:24:51","date_gmt":"2023-08-04T12:24:51","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/"},"modified":"2023-08-09T08:11:13","modified_gmt":"2023-08-09T06:11:13","slug":"netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/","title":{"rendered":"Netherlands: Supreme Court ruling on VAT reverse charge mechanism"},"content":{"rendered":"\n

The Dutch Supreme Court recently handed down a ruling on the obligations relating to the application of the VAT reverse charge mechanism<\/a>. \n \nThe Court ruled that the identity of the customer must be known in order to apply the reverse charge mechanism. \n \nThe reverse charge is an indirect tax mechanism<\/strong> under which responsibility for payment of VAT due to the tax authorities is transferred from the supplier to the customer. \n \nThe reverse charge only applies to business-to-business (B2B) transactions and its application must be indicated on the invoice. The customer then calculates the VAT due and pays it to the tax authorities.<\/strong> \n \nThis decision by the Dutch Supreme Court is the result of a case in which a Dutch entrepreneur found himself in a tricky situation.<\/p>\n\n

Facts about the case<\/strong><\/h2>\n\n

The case before the Supreme Court concerned a Dutch contractor<\/strong> who supplied non-ferrous metals to a German contractor for delivery from the Netherlands to Germany. \n \nBefore making the first delivery, the contractor checked the customer’s German VAT identification number, which was invalid. \n \nThe Dutch contractor decided to deliver the goods anyway and issued an invoice to the customer with reverse charge VAT. \n \nThe customer collected the goods and paid in cash. Although he repeatedly asked the customer for a valid VAT identification number, this was never provided to the Dutch contractor<\/strong>.<\/p>\n\n

Supreme Court ruling<\/strong><\/h2>\n\n

The Supreme Court agreed with the tax authorities<\/strong>, holding that as the identity of the purchaser of the goods was not known, the principles of legal certainty, proportionality, legitimate expectations and fiscal neutrality did not preclude the supplier from charging VAT on the sale, contrary to the Court of Appeal’s assumption.<\/p>\n\n

Practical impact and advice<\/strong><\/h2>\n\n

Businesses should always carefully check the identity of their customers in intra-Community transactions.<\/strong> However, if the identity of the customer remains unknown, the reverse charge cannot be applied. \n \nIn the interests of good practice, it is essential that the identity of the customer and the VAT number valid in the VIES database<\/a> are verified and stated on the invoice for intra-Community supplies, to avoid any surprises in the event of a tax audit.<\/p>\n\n

Don’t hesitate to contact our experts<\/a> for more information!<\/p>\n\n

Source: uitspraken.rechtspraak.nl<\/a> (in Dutch)<\/p>\n","protected":false},"excerpt":{"rendered":"

The Dutch Supreme Court recently handed down a ruling on the obligations relating to the application of the VAT reverse charge mechanism. The Court…<\/p>\n","protected":false},"author":36,"featured_media":168003,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3350],"tags":[4411],"pays":[820],"class_list":["post-168156","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-vat","tag-reverse-charge-mechanism","pays-paysbas-en"],"yoast_head":"\nDutch Supreme Court ruling on VAT reverse charge | ASD Group<\/title>\n<meta name=\"description\" content=\"The Dutch Supreme Court clarifies the obligations relating to the reverse charge of VAT. Impact and practical advice.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dutch Supreme Court ruling on VAT reverse charge | ASD Group\" \/>\n<meta property=\"og:description\" content=\"The Dutch Supreme Court clarifies the obligations relating to the reverse charge of VAT. Impact and practical advice.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/\" \/>\n<meta property=\"og:site_name\" content=\"ASD\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-09T06:11:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/08\/pays-bas-decision-de-la-cour-supreme-sur-le-mecanisme-dautoliquidation-tva.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1440\" \/>\n\t<meta property=\"og:image:height\" content=\"961\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\\\/\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\\\/\",\"name\":\"Dutch Supreme Court ruling on VAT reverse charge | ASD Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/pays-bas-decision-de-la-cour-supreme-sur-le-mecanisme-dautoliquidation-tva.jpg\",\"datePublished\":\"2023-08-04T12:24:51+00:00\",\"dateModified\":\"2023-08-09T06:11:13+00:00\",\"description\":\"The Dutch Supreme Court clarifies the obligations relating to the reverse charge of VAT. Impact and practical advice.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.asd-int.com\\\/en\\\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/pays-bas-decision-de-la-cour-supreme-sur-le-mecanisme-dautoliquidation-tva.jpg\",\"contentUrl\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/pays-bas-decision-de-la-cour-supreme-sur-le-mecanisme-dautoliquidation-tva.jpg\",\"width\":1440,\"height\":961,\"caption\":\"Pays-Bas : D\u00e9cision de la Cour supr\u00eame sur le m\u00e9canisme d\u2019autoliquidation TVA\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"ASD Group\",\"item\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Netherlands: Supreme Court ruling on VAT reverse charge mechanism\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/\",\"name\":\"ASD\",\"description\":\"Simplify your international growth\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#organization\",\"name\":\"ASD Group\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2020\\\/07\\\/Logo-ASD_noir.png\",\"contentUrl\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2020\\\/07\\\/Logo-ASD_noir.png\",\"width\":1054,\"height\":714,\"caption\":\"ASD Group\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Dutch Supreme Court ruling on VAT reverse charge | ASD Group","description":"The Dutch Supreme Court clarifies the obligations relating to the reverse charge of VAT. Impact and practical advice.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/","og_locale":"en_US","og_type":"article","og_title":"Dutch Supreme Court ruling on VAT reverse charge | ASD Group","og_description":"The Dutch Supreme Court clarifies the obligations relating to the reverse charge of VAT. Impact and practical advice.","og_url":"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/","og_site_name":"ASD","article_modified_time":"2023-08-09T06:11:13+00:00","og_image":[{"width":1440,"height":961,"url":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/08\/pays-bas-decision-de-la-cour-supreme-sur-le-mecanisme-dautoliquidation-tva.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/","url":"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/","name":"Dutch Supreme Court ruling on VAT reverse charge | ASD Group","isPartOf":{"@id":"https:\/\/www.asd-int.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/#primaryimage"},"image":{"@id":"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/#primaryimage"},"thumbnailUrl":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/08\/pays-bas-decision-de-la-cour-supreme-sur-le-mecanisme-dautoliquidation-tva.jpg","datePublished":"2023-08-04T12:24:51+00:00","dateModified":"2023-08-09T06:11:13+00:00","description":"The Dutch Supreme Court clarifies the obligations relating to the reverse charge of VAT. Impact and practical advice.","breadcrumb":{"@id":"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/#primaryimage","url":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/08\/pays-bas-decision-de-la-cour-supreme-sur-le-mecanisme-dautoliquidation-tva.jpg","contentUrl":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/08\/pays-bas-decision-de-la-cour-supreme-sur-le-mecanisme-dautoliquidation-tva.jpg","width":1440,"height":961,"caption":"Pays-Bas : D\u00e9cision de la Cour supr\u00eame sur le m\u00e9canisme d\u2019autoliquidation TVA"},{"@type":"BreadcrumbList","@id":"https:\/\/www.asd-int.com\/en\/netherlands-supreme-court-ruling-on-vat-reverse-charge-mechanism\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"ASD Group","item":"https:\/\/www.asd-int.com\/en\/"},{"@type":"ListItem","position":2,"name":"Netherlands: Supreme Court ruling on VAT reverse charge mechanism"}]},{"@type":"WebSite","@id":"https:\/\/www.asd-int.com\/en\/#website","url":"https:\/\/www.asd-int.com\/en\/","name":"ASD","description":"Simplify your international growth","publisher":{"@id":"https:\/\/www.asd-int.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.asd-int.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.asd-int.com\/en\/#organization","name":"ASD Group","url":"https:\/\/www.asd-int.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.asd-int.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2020\/07\/Logo-ASD_noir.png","contentUrl":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2020\/07\/Logo-ASD_noir.png","width":1054,"height":714,"caption":"ASD Group"},"image":{"@id":"https:\/\/www.asd-int.com\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/mini_blog\/168156","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/mini_blog"}],"about":[{"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/types\/mini_blog"}],"author":[{"embeddable":true,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/users\/36"}],"version-history":[{"count":5,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/mini_blog\/168156\/revisions"}],"predecessor-version":[{"id":168162,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/mini_blog\/168156\/revisions\/168162"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/media\/168003"}],"wp:attachment":[{"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/media?parent=168156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/categories?post=168156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/tags?post=168156"},{"taxonomy":"pays","embeddable":true,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/pays?post=168156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}