Netherlands - Supreme Court confirms ECJ decision

Monday, June 6, 2011

Netherlands Supreme Court confirms ECJ decision in joined cases Facet Trading and X.

On 22 April 2011, the Netherlands Supreme Court confirmed (joined cases Nos. 42192bis and 43175bis) the Court of Justice of the European Union (ECJ) judgment of 22 April 2010 in Staatssecretaris van Financiën v. X and Staatssecretaris van Financiën v. Fiscale eenheid Facet BV/Facet Trading BV. (C-536/08 and C-539/08) in which the ECJ held that VAT due on intra-Community acquisitions in the Member State of registration is not immediately deductible.

Case No. 42192bis concerning X was referred to another court to determine the penalty, taking into account that there was undue delay because the appeal before the Supreme Court was already lodged on 2 June 2005.

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