Netherlands Partage: two entrepreneurs one supply? 08 May 202156 views1 min read By J.U. Pammler LL.M. Post-Master Indirect Taxes Source: europesefiscalestudies.nl Does the person entitled to deduct want to stand up? – A discussion about the person entitled to deduct import VAT in relation to the customs declaration. Does the Dutch concept of ‘essentially new construction’ conflict with the VAT Directive?
