A BV is active on various exchanges as a market maker and proprietary trader. In order to be able to carry out its activities, A BV has purchased services from various service providers from other Member States of the European Union. These include Market Access and Connection Fees.
The question is whether A BV is liable for VAT for the services it purchases on the basis of the reverse charge mechanism (according to the tax authorities) or whether these services fall under the exemption as referred to in Article 11(1)(i) of the second OB Act (according to A BV).
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Low-Care Hospice Entitled to VAT Deduction for Services Provided, Court Rules
- Court Allows Partial VAT Deduction for New Complex Construction Costs; Appeal Partially Successful
- No VAT Deduction for New Atelier House Construction, Court Rules Against Taxable Rental Option
- Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes
- Court Ruling on Customs Debt Liability and Warehouse Regulation Compliance in Noord-Holland Case
