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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.
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.
