Netherlands Organizing and facilitating choirs one indivisible economic performance at a general VAT rate 13 June 2022
Netherlands Court of The Hague: Mobile phone, including loan and subscription does not qualify as a composite supply 12 June 2022
European UnionNetherlands Flashback on ECJ Cases – C-484/06 (Koninklijke Ahold) – No obligation to round down the amount of VAT per item 11 June 2022
Netherlands Provide pension administration and support services for one VAT-exempt service 09 June 2022
Netherlands VAT exemption for management support and pension administration for pension funds 09 June 2022
Netherlands Transfers of real property qualified as transfers of going concern for VAT purposes (court decisions) 08 June 2022
Netherlands No VAT is due on the sale of newly constructed apartments due to the application of TOGC 06 June 2022
Netherlands Delivery of leased real estate by developer nevertheless transition of generality of goods for VAT 03 June 2022
Netherlands Energy companies must immediately incorporate the announced VAT reduction on energy in their customers’ monthly payments 03 June 2022
Netherlands Delivery of leased real estate by developer nevertheless transition of generality of goods for VAT 02 June 2022
Netherlands Deregistration of vehicles with National Road Transport Agency and delivery with white number plate subject to VAT 02 June 2022
Netherlands Personal contributions clients for addiction care institutions exempt from VAT 01 June 2022
Netherlands Artist without turnover, administration and objective intentions not a VAT entrepreneur. Revocation of VAT number not contestable 31 May 2022
Netherlands No appeal in cassation against interest received on refund of VAT which was levied in violation of EU law 30 May 2022
European UnionNetherlands Flashback on ECJ Cases C-102/00 (Welthgrove) – Involvement of a holding company in the management of its subsidiaries constitutes an economic activity if related to taxable activities 29 May 2022
European UnionNetherlands Flashback on ECJ Cases C-80/95 (Harnas & Helm) – The mere acquisition of ownership in and the holding of bonds is not an economic activity 29 May 2022