Note: the turnover tax debt that results from summary execution by the pledgee does not lead to estate debt in bankruptcy
31-01-2018
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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