Importation of goods in the Netherlands

Journal
Corput, W. van der
International VAT Monitor 2002 (Volume 13), No. 1
PriceUSD 45

This article presents one of the examples of how mistranslations of the Sixth Directive may result in damage to the European VAT system, where a national high court consciously ignores the possibility that such mistranslations may have occurred. As the mistranslation explained in this article is certainly not the only one and as it cannot be assumed that the Dutch High Court is the only national court that ignores this phenomenon, the time has come to consider how the European VAT system could be protected against such national courts' judgments.