Netherlands Despite substantial investments in office premises, there are no newly constructed properties 29 November 2022
Netherlands For real estate transactions in September 2013, the VAT rate of 21% applies according to AG 29 November 2022
Netherlands Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement 26 November 2022
Netherlands European Commission Proposes to Authorise Netherlands to Exempt from VAT Taxable Persons Whose Annual Turnover Does Not Exceed EUR 25,000 26 November 2022
European UnionNetherlands Referral to ECJ: Not immediately deducted the VAT charged to her upon purchase, cannot still effectuate the right to deduct via the adjustment scheme 26 November 2022
European UnionNetherlands Proposal: European Commission to authorise Netherlands to exempt from VAT taxable persons – threshold of EUR 25,000 annual turnover 26 November 2022
Netherlands Advocate General to Supreme Court: Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement; the concept of ‘agreement’ in the transitional arrangement for homes 25 November 2022
Netherlands Supreme Court: VAT on construction costs not immediately deducted following ECJ C-194/21 25 November 2022
Netherlands Court of Appeal in The Hague: B2C freight transport service to Morocco can only be taxed to a small extent in the Netherlands 25 November 2022
Netherlands Court of Zeeland-West Brabant: VAT liability of members of the VAT group 24 November 2022
Netherlands Delivery of parcels in the capacity of entrepreneur by deploying resources similar to traders 22 November 2022
Netherlands No zero rate on delivery of horse to buyer established outside the EU when used for training and competitions in the period between delivery and export 21 November 2022
Netherlands Correct additional VAT assessment for making ICT employees available to the foundation 17 November 2022
Netherlands VAT zero rate not applicable to the delivery of horse to a customer established outside the EU 17 November 2022
Netherlands VAT recovery based on bank’s “actual use method” (Supreme Court decision) 16 November 2022
Netherlands Share transfer services exempt from VAT and VAT on share transfer costs partially deductible 16 November 2022
Netherlands Only changes in architectural construction lead to renovations that are so far-reaching that, in essence, new construction has been created 15 November 2022