The Supreme Court recently ruled in a case in which an auction house auctioned used household goods, art and antiques and the like and charged a fee for this to both the seller (commission) and the buyer (buyer). It follows from this judgment that an auction house owes VAT on both the commissions and the premiums it charges.
Source BTW Instituut
Latest Posts in "Netherlands"
- Netherlands 2026 Tax Plan: Overview of Major VAT Changes
- Tax Plan 2026: Reduced VAT Rate for Culture, Media, and Sports Retained
- No Reduced VAT Rate for Nightclub Entry Fees with DJ Performances, Court Rules
- Proposed VAT Revision Rules for Renovation Services Starting 2026: Key Changes and Implications
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
