Netherlands Despite substantial investments in office premises, there are no newly constructed properties 29 November 2022
Netherlands For real estate transactions in September 2013, the VAT rate of 21% applies according to AG 29 November 2022
Netherlands Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement 26 November 2022
Netherlands Advocate General to Supreme Court: Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement; the concept of ‘agreement’ in the transitional arrangement for homes 25 November 2022
Netherlands Supreme Court: VAT on construction costs not immediately deducted following ECJ C-194/21 25 November 2022
Switzerland Switzerland Supreme Court Clarifies VAT Obligations for Rental, Accommodation Services 24 November 2022
United Arab Emirates FTA Guide on Refund of VAT on the Construction & Operation of Mosques 19 November 2022
Belgium The legislator has amended some important VAT obligations in a new Royal Decree 19 November 2022
New Zealand TDS 22/21: Whether subdivision was a profit-making undertaking or scheme and a taxable activity 18 November 2022
Belgium Reverse charge rules for work in immovable condition have been fundamentally changed with effect from Jan 1, 2023 18 November 2022
Denmark Case: No input VAT deduction for expenses for the purchase of land and the construction of a number of homes 17 November 2022
Netherlands Only changes in architectural construction lead to renovations that are so far-reaching that, in essence, new construction has been created 15 November 2022
Netherlands No partial commissioning after renovation, additional assessment unjustified 15 November 2022
Netherlands Supreme Court: conversion of old woolen fabric factory into shopping center leads to ‘essentially new construction’ for VAT 14 November 2022
Thailand Rules and procedures provided regarding VAT registration for Thai individuals who use residential condominiums to operate online businesses 14 November 2022
Netherlands What criteria apply to assess whether renovation of a building has essentially resulted in a new building? 14 November 2022