Netherlands Information availability in the appeal phase permitted if no information has yet been requested 20 May 2021
Netherlands VAT, couldn’t that be easier, please? Edition 1: Retroactive correction of VAT returns 18 May 2021
Netherlands Guidance about flat-rate calculation for florist that applies since 1 January 2021 17 May 2021
Netherlands Physically separated immovable property should in principle be considered as separate goods for VAT purposes 17 May 2021
European UnionNetherlands ECJ C-194/21 (Staatssecretaris van Financien NL) – Question – Revision of initial deduction if the actual use matches the intended use? 13 May 2021
Netherlands Lease of office space by shareholder to own company: an economic activity for VAT? 13 May 2021
Netherlands Publication of additional sales tax assessments in a prescribed manner is not a condition for the creation thereof 12 May 2021
Netherlands The tax authorities are allowed to calculate VAT due on the basis of an individual method of margin scheme instead of globalization scheme 12 May 2021
Netherlands Description of fine for additional assessment for sales tax other than fines announced in the inspection report 10 May 2021
Netherlands Parking near the amusement park is an independent service that does not share in the reduced VAT rate 10 May 2021
Netherlands Forfeiture of fines due to an incomplete description of the fine on the assessment notice 09 May 2021
Netherlands Does the person entitled to deduct want to stand up? – A discussion about the person entitled to deduct import VAT in relation to the customs declaration. 08 May 2021
Netherlands Does the Dutch concept of ‘essentially new construction’ conflict with the VAT Directive? 08 May 2021
Netherlands Members of Supervisory Boards and various committees do not qualify as VAT entrepreneurs 07 May 2021
European UnionNetherlands Flashback on ECJ cases C-595/13 (Fiscale Eenheid X) – VAT exemption for the management of special investment funds may also apply to funds investing in real estate 04 May 2021
Netherlands No VAT deduction for the customs warehouse manager in the event of theft of nickel 03 May 2021
Netherlands No reduced VAT rate because it is unlikely that mattresses are to prevent or treat pressure ulcers 03 May 2021