On 4 November 2022, the Supreme Court answered preliminary questions from the Zeeland-West-Brabant District Court about the interpretation of the concept of ‘essentially new construction’ for VAT purposes. In the case submitted to the Supreme Court, it was disputed whether the acquisition of an office building converted into a hotel should be exempt from transfer tax due to VAT overlap.
Source Meijburg
Latest Posts in "Netherlands"
- VAT Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria
- Court Divided on VAT Abuse: Car Sales to Directors at Below-Market Prices and Tax Implications
- Dutch Supreme Court: Abuse of Law in VAT on Underpriced Car Sale by Holding Company to DGA
- Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation
- Netherlands Raises VAT on Short-Stay Accommodation to 21% Effective January 2026
