Netherlands EU VAT e-commerce program implements an IT facility for the implementation of the EU VAT e-commerce rules 15 December 2021
Netherlands When paying in installments, the VAT is already due in full when the performance has been performed 11 December 2021
Netherlands Substantial VAT additional assessment annulled in case of violation of EU legal defense principle 10 December 2021
Netherlands Internet consultation Act Implementation of the Small Business Scheme Directive 10 December 2021
Netherlands VAT recovery based on bank’s “actual use method” (opinion of Advocate General to Supreme Court) 08 December 2021
Netherlands Right to deduct turnover tax for roofs for non-integrated solar panels on a rented house 08 December 2021
Netherlands Private deposits implausible: negative cash leads to additional VAT and payroll taxes 08 December 2021
Netherlands The intention of the parties takes precedence over the text in the lease: lessor to short-stay operator subject to VAT 07 December 2021
Netherlands Banking institution may not deviate from the ‘classic method’ when calculating pro rata according to AG 07 December 2021
Netherlands Tax authorities report technical problem with the VAT additional assessments of Q3 2021 05 December 2021
Netherlands Deduction of input tax for the purchase of solar panels and supporting construction of a care home 03 December 2021
Netherlands Deduction of VAT renovation costs due to plan to rent apartments taxed as a short-stay 03 December 2021
Netherlands No refund of sales tax on subscription fees despite the option to donate MBs 30 November 2021
BelgiumEuropean UnionFranceGermanyNetherlands Different VAT rules within the EU (importation of goods) 29 November 2021