Kevin van Abswoude (K.S.A.)

van Abswoude, K. (2025). Herdijk. Liability for VAT debts. EU law does not preclude Dutch legislation on obligation to notify the inability to pay a tax debt. Court of Justice. H&I 2025/19. Case note on: Hof van Justitie EU, 14/11/24, C-613/23, ECLI:EU:C:2024:961 (H&I 2025/19). Highlights & Insights in European Taxation, (1).

van Abswoude, K. (2024). B2 Energy. VAT exemption of intra-community supplies. Status of taxable person. Court of Justice. H&I 2024/92. Case note on: Hof van Justitie EU, 29/02/24, C-676/22, ECLI:EU:C:2024:186 (H&I 2024/92 (B2 Energy)). Highlights & Insights in European Taxation, (4).