Netherlands Appeals inadmissible because collective decision on objections was made 2.5 years earlier 12 July 2023
Netherlands Supreme Court confirms: X does not make it plausible that VAT entrepreneurship ended earlier 11 July 2023
Netherlands No entitlement to a contribution from the VAT compensation fund for the municipality 11 July 2023
Netherlands VAT on renovation costs when transforming a dated house into a luxury villa is not deductible 10 July 2023
Netherlands Arnhem-Leeuwarden Court of Appeal: Violation of the defense principle of Union law. ‘Other outcome’ criterion not met. Deduction of input VAT on renovation costs 09 July 2023
Netherlands Supreme Court: Intra-Community supplies to ‘missing traders’; refusal to deduct input tax; arguable point of view due to a preliminary question to the ECJ 09 July 2023
Netherlands Sugar tax on soft drinks more effective than reduction of VAT on fruit and vegetables 09 July 2023
Netherlands Despite Hungarian VAT fraud in the flower trade, additional tax assessments are nullified 07 July 2023
Netherlands Fine in the event of a hefty VAT assessment overturned because of an arguable point of view 07 July 2023
Netherlands Court of Zeeland-West Brabant: TOGC question not under review because supply made by someone else 07 July 2023
Netherlands Court of Amsterdam: No refund from the VAT compensation fund because services have been performed to other party 05 July 2023
Netherlands Court of Appeal ‘s-Hertogenbosch: No 0% for pick ups due to involvement in fraud 05 July 2023
Netherlands Amendment VAT Act in relation to adjustments to the provisions regarding the place of supply of certain virtual services 03 July 2023
Netherlands Changing the location of virtual services does not lead to implementation problems at the Tax and Customs Administration 03 July 2023
Netherlands Tax authorities explain why no appeal is filed against Court of Appeal of The Hague of 30 March 2023 re TOMS 03 July 2023
Netherlands Entertainment complex operator incorrectly applies a reduced VAT rate to entrance fees 03 July 2023