Netherlands Tax authorities question Brabant entrepreneur about VAT refund of 18 million 17 August 2021
Netherlands Provision of football fields by the municipality constitutes rental of immovable property 16 August 2021
European UnionNetherlands Tax authorities warn: reclaim VAT from other EU countries in time to be sure of a refund 13 August 2021
Netherlands Supplementation duty may conflict with nemo tenetur principle – a default fine can be imposed 11 August 2021
Netherlands No deduction of plot and house due to lack of direct and immediate connection with supply of energy from solar panels 11 August 2021
European UnionNetherlands Flashback on ECJ Cases C-543/11 (Woningstichting Maasdriel) – No VAT exemption on delivery of undeveloped land after the demolition of a building 11 August 2021
Netherlands No input tax deduction because the intention to rent out the plot is not plausible 10 August 2021
Netherlands Appeals are admissible despite substantial exceeding of the motivation period 09 August 2021
Netherlands No deduction for Mini Cooper, dinghy, electric bicycles and jet ski for non-entrepreneurs 09 August 2021
European UnionNetherlands Flashback on ECJ Cases C-326/11 (J.J. Komen en Zonen Beheer Heerhugowaard BV) – VAT Exemption if a Supply of immovable property (a site and an old building) converted into a new building if at the time of the supply the old building had only been partially demolished and at least partially still was in use 09 August 2021
European UnionNetherlands Flashback on ECJ Cases C-461/08 (Don Bosco Onroerend Goed BV) – Exemption: Delivery of site with partially demolished building, on the site of which new construction is to be erected 09 August 2021
Netherlands Tax authorities were allowed to estimate turnover and profit of café due to serious defects in administration 04 August 2021
Netherlands Place of intermediary service by a Dutch entrepreneur between a volleyball player and a foreign volleyball club outside the Netherlands 04 August 2021