Important changes in the treatment of VAT offences in the Netherlands

By |February 12th, 2014|

Prior to 1 January 2014, the late, or non-filing of VAT returns due was already classified as a criminal offence under Dutch law. However, where the taxpayer later made a complete and correct declaration, it was not possible for the Dutch authorities to prosecute. However, from 1 January 2014, the [...]

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