Netherlands Netherlands Maintaining 8% Late Payment Interest Rate Despite Increase in Base Rate 01 March 2023
Netherlands No VAT deduction for partnership when renting a custom roof for solar panels 28 February 2023
Netherlands Digital environment with teaching method no additional service: 21% VAT rate applies 28 February 2023
Netherlands Bill for the Implementation of Small Businesses Regulations Act submitted 27 February 2023
European UnionNetherlands Flashback on ECJ cases C-378/02 (Waterschap Zeeuws Vlaanderen) – Public authority – Transaction engaged in as taxable person and transaction engaged in as non-taxable person – Right to adjustment and deduction 26 February 2023
Netherlands Answering questions about report ‘VAT on cross-border digital services; Enforcement by the Tax and Customs Administration’ 23 February 2023
Netherlands Invoice amount determines VAT when selling car from legal entity to shareholder 23 February 2023
Netherlands Court of North Holland: Insufficient proof to sustantiate input VAT deduction 23 February 2023
Netherlands Court of North Holland: Digital module is a separate supply against standard VAT rate 23 February 2023
Netherlands Application of extended post-clearance recovery period for customs debts 23 February 2023
Netherlands Second partial decision with documents on forms of a VAT fiscal unity for VAT purposes 23 February 2023
European UnionNetherlands Flashback on ECJ Cases – Joined Cases C-538/08 & C-33/09 (X Holding and Oracle Nederland) – Dutch VAT deduction exclusion decree (”BUA”) is confirm EU VAT legislation 22 February 2023
Netherlands The Tax and Customs Administration will probably be able to implement new policy again from 2026 22 February 2023
Netherlands Second sub-decree Woo request regarding VAT Fiscal Unity upon transfer of beneficial ownership of shares 22 February 2023
European UnionNetherlands Coronavirus has affected VAT gap in the Netherlands and the EU 22 February 2023
Netherlands Dutch bonded warehouse practice – Import VAT Deferment License and financial representation 20 February 2023
Netherlands VAT exemption refused due to lack of required changes in legal and financial relationships 17 February 2023
Netherlands Uncertainty about passing on the VAT reduction for energy to some households 16 February 2023