European UnionNetherlands Does the Court of Justice require a broader interpretation of the VAT group condition ‘financial interdependence’? 07 December 2022
Netherlands Inspector rightly regards rental of garage box as rental of parking space 07 December 2022
Netherlands Intention of zero VAT rate for fruit and vegetables as of 1 January 2024 06 December 2022
European UnionNetherlands ECJ C-643/22 ( BPL Pensioen) – Questions – Does the exemption for the management of mutual funds apply to a pension fund? 04 December 2022
European UnionNetherlands ECJ C-642/22 (Pensioenfonds voor Fysiotherapeuten) – Questions – Does the exemption for the management of mutual funds apply to a pension fund? 04 December 2022
European UnionNetherlands ECJ C-641/22 (Y) – Questions – Does the exemption for the management of mutual funds apply to a pension fund? 04 December 2022
European UnionNetherlands ECJ C-640/22 (Fiscale Eenheid Achmea) – Questions – Does the exemption for the management of mutual funds apply to a pension fund? 04 December 2022
European UnionNetherlands ECJ C-639/22 (X) – Questions – Does the exemption for the management of mutual funds apply to a pension fund? 04 December 2022
European UnionNetherlands ECJ C-644/22 (BPFL) – Questions – Does the exemption for the management of mutual funds apply to a pension fund? 04 December 2022
European UnionNetherlands Flashback on ECJ cases C-79/09 (Commission v Netherlands) – Dutch exemption for making personnel available in the socio-cultural sector, the health sector, the education sector, … has not been removed 03 December 2022
Netherlands Letter to parliament on Koffeman’s motion to abolish VAT on fruit and vegetables 03 December 2022
Netherlands Tax authorities want to receive request for settlement of wage tax with VAT earlier 02 December 2022
Netherlands Arnhem-Leeuwarden Court of Appeal: Rental property. Storage space (exempt) or parking space (taxed)? 02 December 2022
Netherlands Additional tax assessment VAT and offense penalty due to failure to provide evidence 02 December 2022
European UnionNetherlands Comments on ECJ C-141/20 & C-269/20: ECJ issues striking judgments on VAT fiscal unity 02 December 2022
European UnionNetherlands Flashback on ECJ cases C-415/04 (Kinderopvang Enschede) – Exemption for services as an intermediary between persons seeking and persons offering a childcare service 02 December 2022
Netherlands Court of Appeal in The Hague: Right to deduct input tax; records lost through theft 30 November 2022
Netherlands Proposed Council Implementing Decision Authorizing the Netherlands to Extend VAT Exemption Threshold 30 November 2022
Netherlands Floating solar park not considered immovable property subject to VAT (court decision) 30 November 2022
Netherlands Proportionality appeal fails against FE liability for VAT debts fiscal unity 30 November 2022
Netherlands Memorandum of Reply Bill Implementation Act EU Data Exchange Directive Digital Platform Economy 29 November 2022