On July 6, the Dutch DPA showed in a study that the Dutch Tax Authority has no legal basis to use the national identity number ("BSN") in the VAT identification number of self-employed persons with a sole proprietorship (source document in Dutch). The Dutch tax authority has to end the infringement as soon as possible or be subject to potential enforcement measures.
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
