Note: the turnover tax debt that results from summary execution by the pledgee does not lead to estate debt in bankruptcy


For INS Updates Insolventierecht 2018, no. 21, Frank Nowee and Margreet Eveleens wrote a note to the Supreme Court's judgement dated 15 December 2017 (Roeffen q.q. / Recipient). They believe that this Supreme Court judgement offers a clear and unequivocal solution to the VAT issue, but do not consider the Supreme Court's reasoning to be correct.

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