European UnionNetherlands Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport 5 months ago
Netherlands The Tax and Customs Administration has not made it plausible that there are at least non-negligible economic relations 5 months ago
Netherlands Civil servants urge reform of tax system: Lowering VAT is expensive and primarily benefits higher-income individuals 5 months ago
Netherlands Inadmissible to claim input tax deduction due to lack of evidence of opting for taxable rental 5 months ago
Netherlands Non-economic activities performed by educational institution: no VAT deduction 5 months ago
Netherlands Is the taxpayer considered a VAT entrepreneur? Analysis of the burden of proof. 5 months ago
Netherlands Standard VAT rate applicable to rental of cabin sailboats – No reduced rate for sports facilities 5 months ago
Netherlands Tax and Customs Administration not obliged to conduct further research into or ask questions about VAT returns (no confidence generated) 5 months ago
Netherlands Membership Contribution for Off-Road Vehicle Enthusiasts Association Not Subject to VAT 5 months ago
Netherlands Association of Off-Road Vehicles’ Contribution Without VAT: Taxability and Legal Ruling 5 months ago
Netherlands Dutch Supreme Court provides step-by-step plan for VAT classification of land with remaining buildings 5 months ago
Netherlands Registration under DAC7 is separate from determining if a seller is a national entrepreneur 5 months ago
Netherlands Deductibility of VAT on renovation costs for rented holiday home to director 5 months ago
Netherlands Supreme Court: Definition of Building Site and Tax Exemption for Unbuilt Land 5 months ago
Netherlands Supreme Court: VAT Exemption for Sale of Partially Demolished Building on Land 5 months ago
BulgariaCyprusEuropean UnionLatviaNetherlandsPolandSlovakia Global VAT Guide: January 2024 6 months ago
Netherlands Tax Liability of Directors for VAT: Court Decision and Reduction of Liability 6 months ago
Netherlands Ruling on VAT liability for separate collection of packaging waste by municipality 6 months ago
Netherlands No Reduced VAT Rate for ‘Smart’ Incontinence System, Zeeland-West-Brabant Court, 26 January 2024 6 months ago
Netherlands VAT Treatment of Land Parcel with Building and Nature Area as a Single Taxable Transaction 6 months ago