Netherlands Supreme Court: Auction scheme and profit margin scheme, VAT is due on premiums and commissions 17 December 2022
Netherlands Court of Zeeland-West Brabant: Silent partnership – pre-deduction – rental office to the company 17 December 2022
BelgiumGermanyIrelandNetherlandsSpain EU VAT Cuts on Fuel and Energy to Combat Inflation Rate 17 December 2022
Netherlands € 190 energy compensation in November and December 2022 regarded as an untaxed subsidy for VAT purposes 17 December 2022
Netherlands The Supreme Court clarifies the distinction between renovation and new construction 15 December 2022
Netherlands Court of Justice gives strict interpretation to VAT invoice requirements in simplified ABC transaction (C-247/21) 14 December 2022
Netherlands Ex-cut flower grower acts as VAT entrepreneur when selling building land 14 December 2022
Netherlands Additional VAT assessments in case of extensive fraud with export cars rightly imposed 13 December 2022
Netherlands VAT deduction of educational institution according to pre-pro rata calculation 13 December 2022
Netherlands Additional tax assessment VAT and offense penalty due to failure to provide evidence 13 December 2022
Netherlands VAT deduction of educational institution according to pre-pro rata calculation 12 December 2022
Netherlands Dutch DAC7 implementation: further clarification on advertising exemption and reportable amounts 11 December 2022
Netherlands Court of Justice rules on financial interdependence in German fiscal unity VAT (C-141/20 and C-269/20) 09 December 2022
Netherlands Arnhem-Leeuwarden Court of Appeal: Trade in passenger cars. Refusal to apply zero rate. Fraud. Offense fines. 09 December 2022
Netherlands Court of The Hague: education to BOL students below 18 years old is not an economic activity – pre-pro rata applies 08 December 2022
Netherlands Approval of VAT refund advance payments for solar panels in 2022, also when commissioned in 2023 08 December 2022
Netherlands Dutch DAC7 implementation: further clarification on reporting obligations, privacy, personal services and corrections 08 December 2022