Netherlands The provision of sports parks by the municipality to football associations is rental 06 November 2022
Netherlands Supreme Court answers questions about the concept of ‘essentially new construction’ in VAT 05 November 2022
European UnionNetherlands Flashback on ECJ Cases – C-622/11 (Pactor Vastgoed) – Revised VAT deduction that the supplier must repay cannot be levied from the customer 05 November 2022
Netherlands Supreme Court answers preliminary questions about interpretation of the concept of ‘essentially new construction’ 04 November 2022
Netherlands Supreme Court answers preliminary questions on the concept of ‘essentially new construction’ 04 November 2022
Netherlands Tax and Customs Administration publishes knowledge group positions on website accessible to citizens and businesses 03 November 2022
Netherlands Netherlands Implementing New Reporting Obligations for Payment Service Providers to Combat VAT Fraud 01 November 2022
Netherlands Provision of football fields by the municipality constitutes VAT-exempt rental of immovable property 31 October 2022
European UnionNetherlands Preliminary questions to the ECJ on compensation of Irimie interest to the municipality 31 October 2022
Netherlands Proposed legislation implementing cross-border payment reporting obligation beginning 2024 (CESOP) 29 October 2022
European UnionNetherlands Flashback on ECJ cases C-68/03 (Lipjes) – Place of supply of intermediary services 29 October 2022
Netherlands No deduction of input tax for false invoices, objections partly wrongly inadmissible 28 October 2022
Netherlands Gelderland District Court preliminary questions to ECJ re default interest 27 October 2022
Netherlands FIOD investigation into entrepreneur who structurally declared more input tax than achieved turnover 27 October 2022
European UnionNetherlands New ECJ case C-639/22 – X vs. NL (further details expected) 25 October 2022
European UnionNetherlands New ECJ case Achmea VAT group C-640/22 (further details expected) 25 October 2022
European UnionNetherlands ECJ C-643/22 (BPL Pensioen) – New Case – Details not yet released 19 October 2022
European UnionNetherlands ECJ C-642/22 (Pensioenfonds voor Fysiotherapeuten) – New Case – Details not yet released 19 October 2022
European UnionNetherlands Reference documents Dutch Court on Preliminary Question to ECJ: Does the exemption for the management of mutual funds apply to a pension fund? 17 October 2022