Netherlands No partial commissioning after renovation, additional assessment unjustified 15 November 2022
Netherlands Supreme Court: conversion of old woolen fabric factory into shopping center leads to ‘essentially new construction’ for VAT 14 November 2022
Netherlands Gelderland District Court: VAT exemption for services paid by health insurer, even though the patient is the direct beneficiary 14 November 2022
Netherlands What criteria apply to assess whether renovation of a building has essentially resulted in a new building? 14 November 2022
Netherlands Supreme Court rules on criteria for VAT deduction in accordance with actual use 14 November 2022
Netherlands Supreme Court rules about input VAT deduction for mixed costs/banking resolution 13 November 2022
Netherlands Supreme Court answers preliminary questions of the Court about the concept of ‘essentially new construction’ 12 November 2022
Netherlands Supreme Court sticks to strict explanation of actual use for VAT deduction right 12 November 2022
Netherlands Concept of “essentially a new building” for VAT purposes (Supreme Court decision) 11 November 2022
Netherlands Dutch Supreme Court answers prejudicial questions on the interpretation of the concept ‘essentially new constructed real estate’ for VAT purposes 09 November 2022
European UnionNetherlands ECJ C-674/22 (Gemeente Dinkelland) – New VAT Case, No further details known yet 09 November 2022
Netherlands Court of The Hague: No reverse charge VAT for US services as they qualify as exempt brokerage in securities 07 November 2022
Netherlands Platforms to report information on platform vendors – Dutch implementation 07 November 2022