European UnionNetherlands Flashback on ECJ cases C-434/03 (Charles and Charles-Tijmens) – If the taxpayer chooses to treat capital goods used for both business and private purposes as business goods, input VAT is immediately deductible in full 16 May 2023
Netherlands Court of Appeal The Hague: No TOMS for rental of homes to employment agencies for the accommodation of temporary migrant workers 15 May 2023
Netherlands Possible Limitations on VAT Healthcare Exemption: Individual Assessment within VAT Fiscal Unity 12 May 2023
Netherlands Supreme Court: Where the purchaser’s identity is unknown, the reverse charge mechanism does not apply 12 May 2023
Netherlands No adjustment to the turnover threshold for the small business scheme due to inflation 11 May 2023
Netherlands Policy documents and knowledge group positions on application of Don Bosco judgment published 11 May 2023
Netherlands Entry into force new Dutch tax classification rules postponed until 1 January 2025 10 May 2023
Netherlands Knowledge group position: Quay site is built-up immovable property for VAT purposes 10 May 2023
Netherlands Various knowledge group positions on the construction site qualification for VAT have been published 10 May 2023
BelgiumEuropean UnionFinlandFranceGreeceNetherlandsPortugalUnited Kingdom Ryan March 2023 Highlights 09 May 2023
Netherlands Court of Gelderland: Pension scheme is one inseparable service whereby the taxable base is formed by the full premium 03 May 2023
Netherlands Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity 02 May 2023
Netherlands Assessment of application of (medical) exemption according to AG not at VAT group level 02 May 2023
Netherlands Decree on VAT exemption for (para)medical services amended with regard to equivalent quality level 02 May 2023