Netherlands No reduced VAT rate for renovation of two barns to 25 independent residential units 12 September 2022
Netherlands VAT rate rental of accommodations to municipalities for the reception of Ukrainian refugees 12 September 2022
Netherlands In the absence of a direct and immediate connection, services purchased and economic activity are not deductible 09 September 2022
Netherlands No objection costs despite lower VAT assessment and payment default fine 08 September 2022
Netherlands Budget 2022: A reduction in the VAT rate to 0% on fruit and vegetables and the supply and installation of solar panels 07 September 2022
Netherlands Contribution of beneficial ownership and voting rights to BV in partnership is insufficient to form VAT group with BV 07 September 2022
Netherlands Supply of a new-build home does not result in status of VAT taxable person 06 September 2022
Netherlands The municipality has essentially stipulated no compensation for the transfer of school 06 September 2022
Netherlands Association of motorcycle enthusiasts does not have to file a VAT return 06 September 2022
Netherlands Application for username and password at the tax authorities is no longer possible 01 September 2022
Netherlands Court not competent by decision of the Tax Authorities on request for an official reduction 31 August 2022
European UnionNetherlands Flashback on ECJ Cases – C-355/06 (van der Steen) – An individual who is the sole shareholder and sole director of a private limited company is not a taxable person 31 August 2022
Netherlands Government insists on using eRognition (eHerkenning) as a means of authentication 30 August 2022
European UnionNetherlands Flashback on ECJ Cases – C-299/11 (Gemeente Vlaardingen) – Dutch integration tax not in conflict with EU law 29 August 2022
Netherlands PLUS supermarket in Rozenburg does not charge VAT on fruit and vegetables for a week 29 August 2022
European UnionNetherlands Flashback on ECJ cases C-174/00 (Kennemer Golf) – An annual subscription fees of the members of a sport association can constitute the consideration for the services 28 August 2022