Netherlands Renting out independent workspace is not an economic activity due to lack of competitive position 14 October 2021
Netherlands Public consultation on on bill implementing reporting obligations for digital platforms (DAC7) 13 October 2021
Netherlands Tax authorities send a letter to 180,000 self-employed persons and sole traders about VAT returns from 2022 12 October 2021
Netherlands Due to direct economic interest in services, VAT is partly rightly levied 11 October 2021
Netherlands Tax authorities systems would not be able to handle a VAT rate change, if desired, before 1 October 2022 10 October 2021
Netherlands Decree on the right to deduct VAT if catering service does not purchase food and beverages as an end user 10 October 2021
European UnionNetherlands Flashback on ECJ Cases – Joined cases C-536/08 (X) and C-539/08 (fiscale eenheid Facet-Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS of identification of the purchaser, instead of the destination 10 October 2021
European UnionNetherlands Flashback on ECJ Cases – Joined Cases C-443/04 & 444/04 – Body Stress Release treatments exempt from VAT 09 October 2021
Netherlands Place of supply rules for intermediary services apply even when underlying supply is not subject to VAT 08 October 2021
Netherlands Building plots with 75% nature and 25% construction destination are building sites 07 October 2021
European UnionNetherlands Flashback on ECJ Cases – Joined Cases C-144/13, C-154/13, C-160/13 – No VAT exemption & deduction, if a VAT exemption under national law conflicts with EU law 06 October 2021
Netherlands Rightly no VAT refunds, appeal to the principle of trust does not succeed 06 October 2021
Netherlands 37,700 entrepreneurs incorrectly received OB additional assessment with fines for July 2021 05 October 2021
European UnionNetherlands Flashback on ECJ Cases – C-566/07 (Stadeco) – Right to recover if VAT paid in error, if no danger of a loss of tax 02 October 2021
Netherlands Delivery of parcels consisting of nature and construction part of one taxed performance (delivery of building site) 02 October 2021
Netherlands From now on, the right to deduct VAT catering expenses when costs are passed on 01 October 2021
Netherlands The single entry in current account does not lead to payment of invoices for VAT purposes 01 October 2021