‘Knew or should have known’ is the magical formula by which the Dutch Tax Authorities are trying to tackle VAT fraud. For the zero rate (on deliveries within the EU) or the right to deduct input tax….
Mr. Nick van den Hoek (1989) studied tax law at the University of Groningen. During various internships in the Netherlands, Turkey and the United States, he became familiar with a wide range of tax fields. He was affiliated with one of the large Zuidas firms for some time and also took an internship at the Hoge Raad. In 2016 he switched to Jaeger, which focuses exclusively on tax law practice.
At Jaeger, Nick, together with his colleagues, focuses primarily on formal tax law (the rules with which the tax authorities must comply when determining and collecting a tax debt) and criminal tax law.