Article 2
in forceIntroductory provisions
The tax due in respect of supplies of goods and services shall be reduced by the tax in respect of supplies of goods and services provided to the entrepreneur, in respect of intra-Community acquisitions of goods effected by him, and in respect of the importation of goods intended for him.
Op de belasting, verschuldigd ter zake van leveringen van goederen en diensten, wordt in aftrek gebracht de belasting ter zake van de aan de ondernemer verrichte leveringen van goederen en verleende diensten, ter zake van de door hem verrichte intracommunautaire verwervingen van goederen en ter zake van invoer van voor hem bestemde goederen.
Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.
Director liability. Article 36 of the Collection of State Taxes Act 1990 (Invorderingswet 1990); Article 8:77 of the General Administrative Law Act (Awb). The EU law principle of the rights of the defence; the 'different outcome' criterion.
Decision on rechtspraak.nlDirector’s liability. Article 36 of the Collection of State Taxes Act 1990 (Invorderingswet 1990); Article 8:77 of the General Administrative Law Act (Awb). The EU law principle of the right of defence; the 'different outcome' criterion.
Decision on rechtspraak.nl