Netherlands Faster introduction of zero VAT rate on fruit and vegetables not possible 14 October 2022
Netherlands Van Rij: Introduction of zero VAT rate for fruit and vegetables to be further reviewed 13 October 2022
Netherlands Retrospectively drawn up km administration insufficient to apply VAT for private use of the car with actual use 13 October 2022
European UnionNetherlands Flashback on ECJ Cases – C-651/11 (X BV) – The transfer of 30% of the shares in a BV for which the transferor provides VAT-taxed services does not constitute a Transfer of Going Concern 12 October 2022
Netherlands According to AG, there is no question of passing on costs in the case of a fixed amount of self-determination in the sewage treatment levy 10 October 2022
European UnionNetherlands Preliminary questions to the ECJ: Does the exemption for the management of mutual funds apply to a pension fund? 07 October 2022
Netherlands Court of The Hague decides on pre pro rata (entitlement to deduct input VAT on economic vs. non-economic transactions) 05 October 2022
Netherlands Extension of payment break included in decision emergency measures corona crisis 05 October 2022
Netherlands Correction circuit costs right, but correction construction costs garage under house DGA not 04 October 2022
Netherlands No VAT deduction for construction costs new-build home with integrated solar panels 04 October 2022
Netherlands Additional assessments for fraudulent used car dealer justified; fines reduced 04 October 2022
Netherlands VAT construction costs for independent working space shareholder deductible 03 October 2022
Netherlands Advocate for acting general practitioners cannot apply a medical exemption 03 October 2022
Netherlands No violation of the principle of confidentiality when information is only known after the due diligence has been completed 30 September 2022
Netherlands BV successfully claims VAT deduction for construction costs of a large garage under the home owner-manager 30 September 2022
Netherlands Implementation of the Horizontal Excise Directive delayed: Customs is working on a solution 30 September 2022
Netherlands Also with integrated solar panels no deduction of VAT construction costs home 30 September 2022
Netherlands Access to performance and (alcoholic) intermission drinks for VAT and independent services 30 September 2022