Netherlands Court of Zeeland-West Brabant: Inadmissible Request for VAT Refund due to Failure to Meet Statutory Deadline 09 June 2023
Netherlands Court of Zeeland-West Brabant: Taxpayer failed to prove that all the conditions for claiming the input tax deduction were met 09 June 2023
Netherlands Dutch lowest court rules that a private equity investment fund is not entitled to the recovery of VAT on transaction costs 09 June 2023
Netherlands Court of Amsterdam: VAT Deduction and Insurance Classification in Pension Agreement 08 June 2023
Netherlands According to the court, limited partnerships are sole proprietorships that perform VAT-taxed services 08 June 2023
Netherlands Preliminary questions about interest on arrears on VAT included in Invite for Payment (UTB) 07 June 2023
Netherlands Dutch Court Upholds VAT Assessments and Penalties for Incorrect Deduction Calculation in Loan-Providing Company 07 June 2023
Netherlands Secretary of State has decided not to appeal the Court’s ruling in the case involving X and the deduction of VAT 06 June 2023
Netherlands Documents that are subject to an inspection report by the Tax and Customs Administration usually do not have to be submitted 05 June 2023
Netherlands Granting access to the outdoor swimming pool partly taxed partly exempt from VAT 05 June 2023
Netherlands The option to donate unused MBs does not lead to a VAT refund on subscription fees 05 June 2023
Netherlands Legislative proposal for the Implementation of the Small Businesses Regulations Act adopted 05 June 2023
Netherlands Information service with mobile subscription is not a separate service for VAT 04 June 2023
Netherlands Foundation for the promotion of a sustainable eel sector no full right to deduct input tax and no reduced VAT rate 04 June 2023
Netherlands Court of North Holland: A limited partnership that acts as an investment fund does not qualify as a VAT entrepreneur 03 June 2023
Netherlands Arnhem-Leeuwarden Court of Appeal: Donating data in combination with participation in a game of chance is not a separate service for VAT 02 June 2023
Netherlands Arnhem-Leeuwarden Court of Appeal: Information service with subscription is not a separate service for VAT 02 June 2023
Netherlands The telephone shop owes VAT on the delivery of the telephone ‘on installment’ via the provider 02 June 2023