The Noord-Holland District Court ruled that X does not make it plausible that customer K is established outside the EU, nor that its services are subject to the financial VAT exemption of art. 11 paragraph 1 part i fall under 2 Act 1968 OB. The appeal to the principle of trust fails.
Source Taxlive.nl
Latest Posts in "Netherlands"
- Bill to Implement EU VAT in the Digital Age Directive: Single VAT Registration Provisions
- Court Rules Landowner Acted as VAT Entrepreneur in Sale of Two Building Plots
- VAT on Registration Fees for Legal Services: Burdened Services, Place of Supply, Principle of Equality Disputed
- Photoproducts Not Classified as Art Objects; No 9% VAT Rate, Court Rules
- VAT Assessment: Composite and Independent Services to German Clients, Taxable in Germany and the Netherlands
