European UnionNetherlands VAT gap in 2020 amounted to € 93 billion for the total EU – the Netherlands’ share in this amount is €1.7 billion 22 January 2023
Netherlands According to AG, higher education for the elderly falls under VAT exemption 20 January 2023
Netherlands Power of attorney leads to the possession of excise goods and tax liability excise duty 20 January 2023
Netherlands The sales price of 10% of the appraisal value is the basis for levying VAT on the sale of a car to shareholder 11 January 2023
Netherlands Private use corrections and year-end revisions in the last Dutch VAT return of 2022 10 January 2023
European UnionNetherlands Flashback on ECJ cases C-487/01 (Gemeente Leusden) & C-7/02 (Holin Groep) – Amendment of national scheme abolishing the possibility to opt for taxation of rental of immovable property 10 January 2023
Netherlands Sale of car to shareholder: invoiced value applies, instead of the market value 09 January 2023
Netherlands Prison sentence for pivotal role in VAT carousel fraud and large-scale tax fraud 07 January 2023
Netherlands The Netherlands Increases the VAT Registration Threshold and Extends Applicability Until the End of 2024 07 January 2023
Netherlands Car import disguised as scrap trade: two and a half years in prison for large-scale carousel (MITC) fraud 06 January 2023
Netherlands Delivery of a built-up plot to the collective of buyers results in the delivery of several building sites 06 January 2023
European UnionNetherlands Flashback on ECJ Cases C-233/05 (V.O.F. Dressuurstal Jespers) – Work in a movable state – Concept of ‘manufactured goods’ – Horse subject to training and training 06 January 2023
Netherlands Withdrawal of a VAT number does not qualify as a decision open to objection 05 January 2023
Netherlands Agricultural standards for VAT private use 2022 in latest VAT return 2022 05 January 2023
European UnionNetherlands Flashback on ECJ cases C-139/84 (Van Dijk’s Boekhuis BV) – The concept of making an article implies the creation of an article that did not previously exist 05 January 2023