Category - Netherlands

Netherlands

No deduction of input tax for VAT-exempt supplies due to lack of avas

20 February 2024

Netherlands

Option to tax rental does not transfer to new tenant

19 February 2024

Netherlands

New policy on VAT for service charges from 2024

19 February 2024

Netherlands

Membership fees association not taxed due to lack of direct connection to the organization of events

19 February 2024

Netherlands

No reduced VAT rate for all orthopaedic made-to-measure footbeds

19 February 2024

Netherlands

No higher input tax deduction for educational institutions

19 February 2024

Netherlands

Option taxed rental is not ‘transferable’

19 February 2024

European Union Netherlands

Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport

17 February 2024

Netherlands

The Tax and Customs Administration has not made it plausible that there are at least non-negligible economic relations

16 February 2024

Netherlands

Non-economic Activities and Contributions in Education

15 February 2024

Netherlands

Netherlands Supreme Court Decision: Qualification of Land for VAT Purposes

15 February 2024

Netherlands

Is the taxpayer considered a VAT entrepreneur? Analysis of the burden of proof.

15 February 2024

Netherlands

Civil servants urge reform of tax system: Lowering VAT is expensive and primarily benefits higher-income individuals

15 February 2024

Netherlands

Inadmissible to claim input tax deduction due to lack of evidence of opting for taxable rental

15 February 2024

Netherlands

Non-economic activities performed by educational institution: no VAT deduction

15 February 2024

Netherlands

Orthopedic Footbeds Not Eligible for Reduced Rate

15 February 2024

Netherlands

Standard VAT rate applicable to rental of cabin sailboats – No reduced rate for sports facilities

15 February 2024

Netherlands

Tax and Customs Administration not obliged to conduct further research into or ask questions about VAT returns (no confidence generated)

15 February 2024

Netherlands

Membership Contribution for Off-Road Vehicle Enthusiasts Association Not Subject to VAT

14 February 2024

Netherlands

Non-taxability of membership fees for a vehicle enthusiasts association

13 February 2024

Netherlands

Association of Off-Road Vehicles’ Contribution Without VAT: Taxability and Legal Ruling

13 February 2024

Netherlands

BV and director convicted for VAT fraud and forgery of documents

13 February 2024

Netherlands

VAT entrepreneurship with a home battery not self-evident

13 February 2024

Netherlands

Dutch Supreme Court provides step-by-step plan for VAT classification of land with remaining buildings

12 February 2024

Netherlands

Registration under DAC7 is separate from determining if a seller is a national entrepreneur

12 February 2024

Netherlands

Deductibility of VAT on renovation costs for rented holiday home to director

12 February 2024

Netherlands

No VAT deduction on services for sale of shares – costs partially exempt

12 February 2024

Netherlands

Despite the remnant of the wall, the plot is undeveloped

12 February 2024

Netherlands

Supreme Court: Definition of Building Site and Tax Exemption for Unbuilt Land

10 February 2024

Netherlands

Supreme Court: VAT Exemption for Sale of Partially Demolished Building on Land

10 February 2024

Bulgaria Cyprus European Union Latvia Netherlands Poland Slovakia

Global VAT Guide: January 2024

09 February 2024

Netherlands

Tax Liability of Directors for VAT: Court Decision and Reduction of Liability

07 February 2024

Netherlands

Tax Appeal Granted: Reimbursement Mistake Creates Legal Precedent

07 February 2024

Category - Netherlands

No deduction of input tax for VAT-exempt supplies due to lack of avas

Option to tax rental does not transfer to new tenant

New policy on VAT for service charges from 2024

Membership fees association not taxed due to lack of direct connection to the organization of events

No reduced VAT rate for all orthopaedic made-to-measure footbeds

No higher input tax deduction for educational institutions

Option taxed rental is not ‘transferable’

Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport

The Tax and Customs Administration has not made it plausible that there are at least non-negligible economic relations

Non-economic Activities and Contributions in Education

Netherlands Supreme Court Decision: Qualification of Land for VAT Purposes

Is the taxpayer considered a VAT entrepreneur? Analysis of the burden of proof.

Civil servants urge reform of tax system: Lowering VAT is expensive and primarily benefits higher-income individuals

Inadmissible to claim input tax deduction due to lack of evidence of opting for taxable rental

Non-economic activities performed by educational institution: no VAT deduction

Orthopedic Footbeds Not Eligible for Reduced Rate

Standard VAT rate applicable to rental of cabin sailboats – No reduced rate for sports facilities

Tax and Customs Administration not obliged to conduct further research into or ask questions about VAT returns (no confidence generated)

Membership Contribution for Off-Road Vehicle Enthusiasts Association Not Subject to VAT

Non-taxability of membership fees for a vehicle enthusiasts association

Association of Off-Road Vehicles’ Contribution Without VAT: Taxability and Legal Ruling

BV and director convicted for VAT fraud and forgery of documents

VAT entrepreneurship with a home battery not self-evident

Dutch Supreme Court provides step-by-step plan for VAT classification of land with remaining buildings

Registration under DAC7 is separate from determining if a seller is a national entrepreneur

Deductibility of VAT on renovation costs for rented holiday home to director

No VAT deduction on services for sale of shares – costs partially exempt

Despite the remnant of the wall, the plot is undeveloped

Supreme Court: Definition of Building Site and Tax Exemption for Unbuilt Land

Supreme Court: VAT Exemption for Sale of Partially Demolished Building on Land

Global VAT Guide: January 2024

Tax Liability of Directors for VAT: Court Decision and Reduction of Liability

Tax Appeal Granted: Reimbursement Mistake Creates Legal Precedent

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