Netherlands An appeal to transitional arrangements for the construction of sports accommodation is still possible 29 December 2022
Netherlands Consultant liable for incorrect advice on VAT levy management activities within the group 28 December 2022
Netherlands Providing parking facilities at a multi-day festival must be regarded as a distinct and independent service for VAT purposes 28 December 2022
European UnionNetherlands Council Implementing Decision Publishes Authorizing the Netherlands to Extend VAT Exemption Threshold 28 December 2022
Netherlands Act implementing EU directive data exchange digital platform economy in Official Gazette 28 December 2022
Netherlands Consultant liable for incorrect advice on VAT levy management activities within the group 27 December 2022
Netherlands Court of Zeeland-West Brabant decision about the educational exemption for a hockey trainer 23 December 2022
European UnionNetherlands EU Council Decision to allow taxable persons whose annual turnover is no higher than EUR 25 000 23 December 2022
Netherlands Derogation authorising the Netherlands to continue to exempt taxable persons < 25k EUR (article 285) 22 December 2022
Netherlands KPMG BUA memo 2022 (business gifts and employee benefits input VAT correction) 22 December 2022
Netherlands Dutch Senate adopted the 2023 Tax Plan and the bill to implement the DAC7 Directive 21 December 2022
Netherlands Postponement letter to parliamentary questions about Operation Admiral and enforcement of VAT carousel fraud 20 December 2022
European UnionNetherlands ECJ C-674/22 (Gemeente Dinkelland) – Questions – Reimbursement Default interest in case there is a right to a refund of taxes levied in breach of EU law 20 December 2022
European UnionNetherlands Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car 20 December 2022