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Dutch Supreme Court voids €12.4m VAT assessment against gambling marketing company

Regulation

The Dutch Supreme Court annulled a €12.4 million VAT assessment against a marketing company serving gambling businesses, ruling on 13 June 2025 that tax authorities had breached the EU right to be heard. The court found the company had not received timely, explicit notice of the proposed assessment or sufficient detail about its basis.

The ruling removes the assessment and sets out procedural requirements relevant to gambling-sector tax disputes.

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