Netherlands Government Clarifies VAT Guidelines Establishing Reduced VAT Rate for Specific Services 22 June 2022
European UnionNetherlands Flashback on ECJ Cases – C-92/13 (Gemeente ‘s-Hertogenbosch) – First occupation by a municipal authority of premises built for it on land belonging to it is a deemed taxable transaction 21 June 2022
Netherlands Collection transactions for X-border goods transport within the EU – “Mededeling 38” 21 June 2022
Netherlands Marketmaker owes reverse charge VAT on purchased electronic connection with exchanges 21 June 2022
Netherlands Regular rate of turnover tax applicable to large choir projects organized by a conductor 21 June 2022
Netherlands Horse trader demonstrates VAT entrepreneurship, but is not the buyer of one horse 19 June 2022
European UnionNetherlands Flashback on ECJ cases C-376/02 (Goed Wonen) – Retroactive application of changed legislation 18 June 2022
Netherlands Non-payment of repayment on a telephone loan with a subscription does not lead to a VAT refund 16 June 2022
Netherlands Transfer of leased real estate by project developer to investor: Transfer of Going Concern? 14 June 2022
Netherlands AG: “Obligation to use an eRecognition authentication method that has to be obtained from a commercial 3rd-party has a legal basis” 14 June 2022
Netherlands VAT deduction HRe boiler must be based on reimbursements for generated electricity and heat 14 June 2022
Netherlands The fact that due diligence has lasted for a long time does not make the term exceeding excusable 13 June 2022
Netherlands Deduction of pre-tax for the purchase of ”High Return” electric boiler according to the output approach 13 June 2022