- The NOB is seeking clarity on the revision period in the proposal for VAT revision on investment services
- The NOB suggests critically examining the VAT revision on investment services, citing a recent EU Court of Justice ruling
- The current proposal for revision on investment services includes a double test for longer revision periods
- The NOB questions how the proposal aligns with the recent ruling and raises concerns about services with different economic lifespans
- The NOB also questions the reliance on contractual reality to determine if multiple services are involved, suggesting consideration of the unity of performance doctrine.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
