The amendment relates to the application of the simplified ABC scheme and concerns the cancellation of the approval for stating “intra-Community delivery” on the invoice instead of “VAT reverse charged” for the delivery between B and C. The reason for this is the Luxury judgment Trust Automobil of the EU Court of Justice of 8 December 2022.
Source: futd.nl
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
