Netherlands Predominant control without majority shareholding insufficient for fiscal unity between BVs bv 10 June 2021
Netherlands Cabinet opposes plans to grant implementing powers to European Commission in the field of VAT 10 June 2021
Netherlands Govt opposes plans to grant implementing powers to European Commission in the field of VAT 09 June 2021
Netherlands Royal Decree that implements Electronic Commerce Implementation Guidelines Act has been published 08 June 2021
Netherlands Inspector may not levy additional VAT again over the period for which previous VAT additional assessment was annulled 08 June 2021
Netherlands Territorial limitation fiscal unity turnover tax not in conflict with freedom of establishment 07 June 2021
Netherlands Netherlands Gradually Increasing Late Payment Interest Rate to Pre-COVID Level 05 June 2021
Netherlands Territorial limitation fiscal unity turnover tax not in conflict with freedom of establishment 05 June 2021
Netherlands Exemption must be interpreted strictly: no VAT exemption maternity care agency 03 June 2021
Netherlands Invoice addressed to the company insufficient for VAT deduction if privately used 02 June 2021
Netherlands Application of globalization scheme and car dismantling scheme to car trade and car dismantling activities 02 June 2021
Netherlands Entrepreneur for outsourcing staff to a home care institution, not a VAT fiscal unity 02 June 2021
Netherlands Accountancy firm wrongly deducted VAT on construction and furnishing of private homes 31 May 2021
European UnionNetherlands Flashback on ECJ Cases – C-154/80 (Coöperatieve Aardappelenbewaarplaats) – Clarification term “supply for consideration”: a “direct link” must exist between the supply and the amount received 30 May 2021
European UnionNetherlands Flashback on ECJ Cases C-16/93 (R. J. Tolsma) – A service is only provided “for consideration” if there is a legal relationship between the provider and the recipient of the service 28 May 2021
Netherlands American bank is not the customer of bond broking services: no deduction of input VAT 27 May 2021
Netherlands Passive provision of tennis accommodation to a tennis club is VAT-exempt rental 22 May 2021