Knowledge base
Knowledge base
In-depth articles on VAT, compliance and tax risks, news items and current developments. Written by our specialists, for professionals who want to stay ahead.
Knowledge base
CJEU: no transfer tax on a restructuring involving property companies
In the Nova Ibermoldes case, the Court of Justice of the EU ruled that Portugal may not levy transfer tax on a restructuring in which a public limited company is incorporated and its shares are paid up by contributing shares in a property company. The ruling may also affect the restructuring of Dutch groups holding property companies.
Read moreThe VAT return: surely that just follows from the records?
The ideal is a client who supplies all the right data and a return that simply falls out of it. That day is still a long way off. Even with limited information there are signals that should prompt you to ask questions.
Read morePenalty quashed when you knew or should have known of VAT fraud
Tax inspectors must refuse VAT rights to businesses that knew or should have known of fraud in the supply chain, even without an explicit statutory basis. According to the Dutch Supreme Court, the absence of that basis is precisely what rules out a penalty.
Read moreTransfer of a going concern in the European spotlight
The no-supply rule for the transfer of a going concern features in three European cases. Together they show that parties should not assume too readily that the relief applies.
Read moreAre typing courses vocational training?
The scope of the education exemption regularly raises questions. The District Court of Gelderland recently ruled on typing courses and made clear that registration in the vocational training register is not enough on its own.
Read moreMagic truffles, antacids, chewing gum and VAT
Not everything intended to be eaten counts as a foodstuff for VAT purposes. The strict European reading produces sensible outcomes, but it also exposes a weak spot in Dutch policy.
Read moreActing as a VAT group as an option
As long as the inspector has not issued a VAT group decision, businesses can choose whether to act as a VAT group. Even those who meet every linkage condition are not obliged to do so.
Read moreAdvice: broad rollout of e-invoicing and digital VAT reporting in the Netherlands
In its report on ViDA e-invoicing and digital reporting, EY advises the Dutch government to opt for a broad rollout covering both cross-border and domestic transactions. We set out the advice and the government's response.
Read moreNew EU levy of € 3 on imported parcels from July 2026
From July 2026 a € 3 levy applies to every low-value e-commerce parcel imported from outside the EU. The measure forms part of a broad reform of the European customs system and affects consumers and businesses alike.
Read moreClassic: the DTZ Zadelhoff judgment on intermediation in share transactions
Intermediation in the purchase or sale of a company through a share transaction is exempt from VAT. The classic DTZ Zadelhoff judgment shows that merchant and investment bankers and corporate finance and M&A advisers can also supply exempt intermediary services.
Read moreSingle VAT Registration: relief from administrative burdens
Single VAT Registration is one of the three core pillars of ViDA. Its aim is to reduce the need to register for VAT in several member states. Most of the measures take effect on 1 July 2028.
Read moreCharity shops and VAT
Sales of second-hand goods are usually dealt with under the margin scheme, so that VAT is not charged more than once on the same consumer item. Where goods are donated, that purpose turns out to be missed in practice.
Read moreConsultation on the deemed supplier rule for short-term rental and passenger transport
The draft bill introducing the deemed supplier rule for short-term rental and passenger transport by road has gone out for public consultation. We responded on three points that affect practice.
Read moreOpting to tax is not possible for a partly private home office
The Court of Appeal in 's-Hertogenbosch ruled on the letting of a home office to the occupant's own company. The Dutch Tax Administration refused the deduction because the room was not used exclusively for business, and the court agreed.
Read moreThe VAT exemption for bitcoin exchange transactions
Transactions concerning legal tender are exempt from VAT. The classic Hedqvist judgment shows that exchanging virtual currencies such as bitcoin falls within that exemption too. But not every digital means of payment shares in that outcome.
Read moreResale of in-game gold under the margin scheme?
Advocate General Kokott advises the Court of Justice of the EU to apply the margin scheme to the resale of digital goods such as in-game gold. A surprising opinion, and one that does not convince us.
Read moreVAT rate for work on mixed-use buildings changed from 1 July 2025
Until 1 July 2025 the 9% rate could be applied to a whole mixed-use building where more than half of it was in private residential use. Since that date the reduced rate applies only to the residential part.
Read moreTax Plan 2026: reduced VAT rate for culture, media and sport retained
The harvest of VAT and transfer tax proposals is thin this year. The substantial Tax Plan 2026 package contains a single substantive VAT measure, and it is good news for culture, media and sport.
Read moreLong-term let of a holiday home to a director still counts as short stay
The Court of Appeal in Arnhem-Leeuwarden held that a taxpayer was entitled to rely on the State Secretary's short-stay policy, even where that policy may conflict with an interpretation of the law consistent with the directive.
Read moreA block-paved car park is not developed land for VAT
Is a block-paved car park developed or undeveloped land? The answer determines whether the supply attracts 21% VAT or transfer tax. Advocate General Ettema has advised the Supreme Court.
Read moreVAT and home batteries
The Dutch net metering scheme ends in 2027, reducing the benefit for owners of solar panels. Home batteries offer a way out, and under certain conditions the VAT on purchase and installation can be reclaimed.
Read moreThe company as artist
The reduced rate for works of art and the optional margin scheme both require the work to be supplied by its creator. Can a company be the creator for VAT purposes? That question is before the Court of Justice of the EU in Galerie Karsten Greve.
Read moreClassic: Gemeente Borsele
The 2016 Gemeente Borsele judgment has had a significant effect on the VAT position of municipalities and other bodies governed by public law. At its heart was the deduction on school transport for which parents paid a small contribution.
Read moreNon-taxable person owes reverse-charged, non-deductible VAT on foreign services
A holding company with no economic activities nevertheless held a VAT identification number. That led to an assessment of more than € 600,000 in reverse-charged, non-deductible VAT on services bought in.
Read moreThe VAT position of a village hall
Despite its community character, a village hall can find itself within the scope of VAT. Hiring out rooms, selling refreshments and other commercial activities can all give rise to taxable supplies.
Read moreLonger period for an ex officio refund when the distance sales threshold is exceeded
Businesses that spot the € 10,000 threshold too late pay foreign VAT and want the Dutch VAT back. Differences in assessment periods could result in double taxation. A new concession resolves this.
Read moreCar sold to a director at a low price is not abuse of law
The Court of Appeal in 's-Hertogenbosch held that supplying a car for an abnormally low consideration is not abuse of law and that the constructive dividend does not form part of the taxable amount. We have reservations.
Read moreSpring Memorandum 2025: VAT increase for culture, media and sport dropped
The abolition of the reduced rate for culture, media and sport is scrapped for good. For accommodation the increase to 21% on 1 January 2026 does go ahead, and it can already have consequences in 2025.
Read moreCompany entitled to deduct VAT on legal costs of its CEO in criminal proceedings
Costs that also benefit someone other than the company do not automatically cost you the deduction. What matters is whether the costs were incurred primarily in the interests of the business.
Read moreTaxable person status when a private individual sells a plot of land
Anyone taking active steps comparable to those of a trader becomes a taxable person. The Grzera judgment makes clear that a private individual may also have those steps taken by an agent.
Read moreFree online services, VAT risks?!
Anyone offering an online service for which users pay only with their data would do well to look now at whether that business model can give rise to VAT on the value of that data.
Read moreClassic: the Dudda judgment and the place of ancillary services
The place of supply rules determine which country has the right to tax. The classic 1996 Dudda judgment clarified the scope of services ancillary to cultural, artistic, sporting and entertainment activities.
Read moreVAT on unredeemed vouchers issued by an auction site
The Dutch Supreme Court ruled on the VAT consequences of a winning bid at an online auction that is never redeemed. The auction site owes VAT at the moment the winner pays, whether or not the voucher is redeemed.
Read morePark Sleep Fly package: 9% and/or 21% VAT?
Parking is subject to 21% VAT and a hotel stay to 9%. Where the two are offered together, the question is whether there is a single composite supply attracting one rate.
Read moreAmazon sales: watch out for Commingling!
Sellers using Amazon remain responsible for accounting for VAT correctly in each country. Under the Commingling programme you also need to be clear on whether you owe VAT and whether you can deduct it.
Read moreSupreme Court upholds the essentially new build test for renovations
The Dutch Supreme Court is sticking to its strict test for renovated buildings. In its view that reading does not conflict with the case law of the Court of Justice of the EU, and no reference is needed.
Read moreUpdated decree on the VAT education exemption
The revised decree on the VAT education exemption took effect on 12 February 2025. We work through the changes, from state education to dissertation supervision.
Read moreClassic: medical or cosmetic in the PFC Clinic judgment
Only procedures that are medically necessary can be exempt. PFC Clinic shows that the purpose of the procedure is decisive, and how that purpose is to be established.
Read moreThe impact of changing VAT rates across the EU on e-commerce businesses
Within limits, each member state sets its own rates and decides which supplies fall under them. Those change regularly, and that demands continuous attention from e-commerce businesses.
Read moreCase: is training care volunteers exempt from VAT?
Volunteers need knowledge to function in a working environment. Is training for that purpose exempt from VAT? The Dutch Tax Administration has published a knowledge group position on the point.
Read moreChange of policy on VAT deduction for the sale of shares in a subsidiary
The 2004 policy is withdrawn with effect from 1 July 2025. Sale costs on an exempt share disposal will no longer count as general costs, so the VAT on them becomes a real cost.
Read moreBuying services from Google
We regularly see Dutch businesses buying services from Google and failing to report them correctly. Invoices also sometimes show Dutch VAT when they should not.
Read moreClassic: Maierhofer as the cornerstone of the immovable property concept
Distinguishing immovable from movable property is not always straightforward, and a great deal turns on it. Maierhofer drew that line more clearly.
Read moreTax Plan 2025 adopted by the House of Representatives
The House of Representatives has adopted Tax Plan 2025. We set out the VAT and transfer tax measures, and look at the motion that puts the abolition of the reduced rate back in play.
Read moreViDA: e-invoicing and digital reporting
After two years of negotiation the member states have adopted the ViDA package. Its first pillar makes e-invoicing and digital reporting mandatory for intra-EU B2B transactions.
Read more2025: the introduction of the European small business scheme
From 1 January 2025, Dutch small businesses can apply the small business scheme in other member states, and vice versa. We set out the conditions of both the Dutch and the European scheme.
Read moreVAT adjustment for investment services relating to property and the Drebers judgment
For now the government sees no reason in Drebers to change the proposed definition and is sticking to a five-year adjustment period. There is a good deal to be said against that.
Read more2025: margin scheme restricted for art, collectors' items and antiques
Resellers holding the relevant licence can currently apply the margin scheme to goods bought, acquired or imported at the reduced rate. That comes to an end in 2025.
Read moreCharging electric vehicles and VAT
With the growth of electric vehicles across Europe, the VAT treatment of charging has become an important topic. Using a case study we work through the two links in the chain.
Read moreProposal on VAT adjustment for property investment services needs amending
The proposed adjustment scheme for investment services uses a broader definition than EU law permits and takes no account of recent case law. We responded to the public consultation.
Read moreCase: a dropshipper and the small business scheme
A dropshipper registered for the small business scheme and then bought advertising services from Google. The reverse-charged VAT had to be declared, but could no longer be deducted.
Read moreTyping courses and licences: taxed or exempt?
The District Court of Zeeland-West-Brabant ruled on whether providing typing courses and granting licences to the accompanying software are taxable or exempt supplies.
Read moreReclaim your foreign VAT before 30 September 2024
Did you receive invoices carrying VAT from other member states in 2023? You can reclaim that VAT, but the request must be in before 30 September. Do not leave it to the last minute.
Read moreBudget Day 2024: the VAT and transfer tax plans of the Schoof government
An adjustment scheme for investment services, the rise from 9% to 21% for accommodation and culture, and a new 8% transfer tax rate for buy-to-let homes. We take you through the plans.
Read moreClassic: the Irimie judgment
Member states must repay tax levied contrary to EU law, together with appropriate interest. Irimie laid the foundation for that, but not every correction gives a right to such interest.
Read moreFinancial links without a majority interest?
The Dutch reading of the financial links test has been cracking since the NGD judgment. Advocate General Ettema advises the Supreme Court to take a broader view, but clarity is still lacking.
Read moreThe zero rate and services relating to exports
In L.Č. IK the Court of Justice made clear that the zero rate for export services applies only where the service is supplied directly to the owner or buyer of the goods.
Read moreA bundled bargain, or 21% VAT after all?
Does the plastic carrier bag at the till share the rate of the groceries, or is it a sale in its own right? The Court of Appeal in Amsterdam ruled on the question, and on a supermarket owner arguing for 10.5%.
Read moreEdible straws: a snack or a drinking utensil?
With plastic straws off the shelves, manufacturers are looking for alternatives. For VAT purposes one straw is not the same as another, as a knowledge group position shows.
Read moreThe financial links requirement
The Court of Appeal in Arnhem-Leeuwarden ruled again on financial links within a VAT group. The judgment confirms how strict the requirement of an interest above 50% is.
Read moreClassic: the Zita Modes judgment
No VAT need be charged on the transfer of a business. In 2003 the Court of Justice gave further shape to that no-supply principle in Zita Modes.
Read moreDecree on the VAT consequences of seconding staff updated
The decree on making staff available was updated on 14 June 2024. We pick out the main clarifications, from pooling arrangements to secondments in education.
Read moreControl over your supply chain: getting the VAT rules right
Look at the actual movement of goods, not the invoice address. A common error that leads to the wrong rate, and to an assessment where the customer's VAT number is missing.
Read moreStandard login disappears: eHerkenning required for OSS and VAT returns
From 1 July 2024 the OSS return can no longer be filed with a username and password. Foreign businesses doing business in the Netherlands in particular will need to move to eHerkenning.
Read moreMudflat hiking: a sport or an experience?
A bucket-list item for adventurous walkers and a regular fixture for some. But is mudflat hiking a sport for VAT purposes? A knowledge group position answers the question for one particular kind of crossing.
Read moreCourt of Justice: processing goods changes their VAT treatment
Where goods are processed in the customer's member state before being delivered, there is no intra-Community supply but a transfer of own goods followed by a domestic supply.
Read moreClassic: Rompelman and the start of taxable person status
The 1986 Rompelman judgment established that preparatory acts already form part of an economic activity. When a business is starting out, after all, the costs come before the revenue.
Read moreClassic: the Card Protection Plan judgment
When do several supplies together form a single composite supply with one rate? In 1999 the Court of Justice gave the tools in CPP that practitioners still use today.
Read moreThe Court of Justice on single-purpose and multi-purpose vouchers
In M-GbR the Court of Justice clarifies the distinction between single-purpose and multi-purpose vouchers. Possible abuse by customers plays no part in that assessment.
Read moreSale of building plots after ending farming activities
A grower received residential building plots as compensation for demolishing his business premises. The Court of Appeal in 's-Hertogenbosch held that he sold those plots as a taxable person, and therefore owes VAT.
Read moreSupreme Court: courses for older learners are not exempt lectures
The Dutch Supreme Court construes the concept of a lecture very strictly: do more than deliver a text, for instance hand out course material, and the exemption falls away. We are not persuaded.
Read moreLocal purchases and sales abroad, what are the VAT consequences?
Businesses trading internationally increasingly buy in one country and resell there locally. The VAT liability that goes with it is not always recognised.
Read moreShort-stay exception applies to a one-year holiday home let
The District Court of Gelderland held that a holding company letting a holiday home to its director for a year can still rely on the property decree. Actual occupation is what counts.
Read moreThe B2 Energy judgment: know who your customer is
The Court of Justice stresses that it is for the supplier to check its customer's VAT status. Relying on what the customer says is not enough for the zero rate.
Read moreTrust is good, checking is better, certainly in VAT
An employee issued more than 1,600 false invoices over three years. Who owes the VAT shown on them, the employee or the employer? The Court of Justice gives the answer.
Read more2026: VAT adjustment on services relating to immovable property
The Ministry of Finance proposes an adjustment scheme for services relating to immovable property from € 30,000. We understand the aim, but have reservations about the threshold and the scope.
Read moreWorking across the border, what are the VAT consequences?
A Dutch business is asked to paint a number of holiday homes in France. The VAT consequences differ sharply depending on whether the client is a private individual or a business.
Read moreCast shoes: standard or reduced VAT rate?
The Dutch Tax Administration took the view that cast shoes fall under the 21% rate. The District Court of Noord-Holland held that they count as splints and therefore attract the reduced rate.
Read moreHospice: exempt care or taxed short stay?
The Court of Appeal in The Hague and the District Court of Gelderland reached opposite conclusions in comparable cases on the VAT position of a hospice. The Supreme Court must now provide clarity.
Read moreInterval drinks at the theatre: wine at 9% VAT
The Court of Appeal in 's-Hertogenbosch held that an alcoholic interval drink included in the ticket price is an ancillary supply following the rate of the performance. There are strings attached.
Read moreNew VAT property decree: three important changes for landlords
The updated property decree brings a welcome concession where the option to tax is defective, new policy on service charges and a changed position on letting solar panels.
Read morePedicure and VAT: taxed or exempt?
Pedicure services are in principle subject to 21% VAT, but the medical exemption applies to certain treatments by medical pedicurists. We set out its scope.
Read moreIs a botox treatment exempt from VAT?
Cosmetic clinics generally employ doctors on the professional register. Does that also mean the medical exemption covers botox, fillers and other cosmetic procedures?
Read moreTax Plan 2024: the VAT and transfer tax measures
The caretaker government is abolishing the reduced rate for agricultural inputs and narrowing the overlap exemption on property share transactions. Other choices it leaves to its successor.
Read moreReclaim your foreign VAT before 30 September 2023
Did you receive invoices carrying VAT from other member states in 2022? You can reclaim that VAT, but the request must be in before 30 September. Do not leave it to the last minute.
Read morePartnership with Novak delivers an online VAT knowledge platform
The VAT portal launched on 18 September, an initiative of VAT INSTITUTE in partnership with Novak. The platform is built for tax specialists and accountants dealing with complex VAT questions.
Read morePolicy change: no simplified triangulation without the reverse charge wording
Until recently the Dutch Tax Administration accepted the wording "intra-Community supply". Since 2 September the invoice must literally state that VAT is reverse charged, or the simplification falls away.
Read moreWarning: fraudsters posing as VAT INSTITUTE
One or more individuals are posing as employees of VAT INSTITUTE and attempting to extract money from businesses for a VAT service. We dissociate ourselves entirely from these practices.
Read moreThe blurred boundaries of taxable person status
Does someone who has already passed through the taxable person gateway drag their occasional side activities in with them? Kostov suggested so, but Advocate General Kokott puts up a partition.
Read moreOnline purchases as a business: do not miss out on VAT
Buy online without giving your VAT number and the seller charges you 21% Dutch VAT that you cannot deduct. An unnecessary cost that is almost impossible to put right afterwards.
Read morePurchase and construction agreements and VAT
An old supermarket is redeveloped into homes for sale, with separate purchase and construction agreements. Are the land and the building work treated as a single supply or not?
Read moreAre membership fees taxable? Why you should not compare apples with pears
Whether a membership fee is taxable depends on the direct link between the payment and what the member gets in return. The classic Apple and Pear judgment shows how that works.
Read moreUpdate: acquiring new property through a share transaction from 2025
After consultation with the property sector the draft bill has been amended. There will be a 90% test, a 4% rate and transitional rules for projects under way, with effect from 2025.
Read moreDropshipping and VAT
Dropshipping raises questions ever more often, including from very young entrepreneurs. Does the dropshipper pay the import VAT? A short summary of the rules and the pitfalls.
Read moreDutch Tax Administration launches a site for foundations and associations
The new portal helps board members get to grips with their tax obligations. Whether the VAT information reflects every organisation's position correctly is another matter.
Read moreSupreme Court: no VAT exemption for a profit-seeking debt counsellor
Extending the social exemption to commercial providers is, according to the Supreme Court, contrary to the Act. A painful outcome, which the State Secretary moved quickly to repair.
Read moreBelgian excise duty refund rates 2023 and 2022
An overview of the Belgian excise duty refund per period for 2023 and 2022, in euros per litre. Useful when preparing and checking refund claims.
Read moreDistrict Court of Noord-Holland: car club owes no VAT on membership fees
The inspector failed to make it plausible that there is a direct link between the subscription and the association's activities. Whether the ruling survives on appeal is another matter.
Read moreSale of a shopping centre by a developer: a VAT-free transfer of a going concern?
An order of the Court of Justice about a Polish shopping centre raises the question of what it means for the Dutch debate on developers transferring let property.
Read moreNew property acquired through a share transaction taxed at 10.4% from 2024
A draft bill excludes the acquisition of new property through a share transaction from the overlap exemption. It also catches situations in which saving VAT plays no part at all.
Read moreVAT and online sales to Belgium: audits of earlier years and heavy fines
The Belgian tax authorities are still actively checking whether Dutch webshops exceeded the € 35,000 threshold in the past. Assessments with fines of up to 200% are not unusual.
Read moreMinistries confirm: rules on secondments in inclusive education unchanged
The explanation given in the 2022 Spring Memorandum turns out to be wrong: EU rules have not been tightened. Schools that wrongly charged VAT can correct it.
Read moreAdvocate General: courses for older learners are exempt lectures
Advocate General Ettema advises the Supreme Court that providing these courses falls within the exemption for lectures. Good news for institutions, provided they object in time.
Read moreAuction house owes VAT on both commission and buyer's premium
Where an auction house charges the seller commission and the buyer a premium, together they make up the profit margin on which VAT is due. The Supreme Court provides clarity.
Read moreYear-end VAT tips 2022
Which items belong in your final VAT return of the year? We set out the points to watch, highlight a number of developments from 2022 and run through the changes for 2023.
Read moreDoes the Court of Justice compel a broader reading of financial links?
The Norddeutsche Gesellschaft für Diakonie judgment casts doubt on the strict Dutch reading of financial links. Good news for those who want a VAT group, less so for those trying to avoid one.
Read moreSupreme Court clarifies the essentially new build test
Only changes to the structural construction can justify the conclusion that renovation has produced a new building. The Supreme Court thereby adopts the structural approach.
Read moreTheatre owes 21% VAT on interval drinks included in the ticket price
The District Court of Zeeland-West-Brabant held that an alcoholic interval drink included in the ticket price is not ancillary to admission to the theatre. We have doubts about that ruling.
Read moreE-learning: the reduced VAT rate also covers digital learning supplied electronically
An e-learning course on DVD attracted the 9% rate, while the same course delivered electronically attracted 21%. New policy has removed that curious difference.
Read moreTax Plan 2023: the VAT and transfer tax measures
A zero rate for solar panels, 21% VAT on nitrous oxide cartridges and an increase in the general transfer tax rate to 10.4%. We set out the proposals.
Read moreBetween Don Bosco and KPC Herning
What is being supplied where the seller undertakes to demolish but subcontracts the work to the buyer? The District Court of Noord-Holland was the first to rule on the question.
Read moreThe classics: VAT and transport linked to the supply
In which link does the transport take place? Using a machine that travels from Germany to France and later to Belgium, we work through the consequences for the zero rate and for transfers of own goods.
Read moreReclaim your foreign VAT before 1 October 2022
Did you receive invoices carrying VAT from other member states in 2021? You can reclaim that VAT, but the request must be in before 1 October. Do not leave it to the last minute.
Read morePay no VAT when buying a company car in another EU member state
Buy a car in Germany, say, and arrange transport yourself, and the supplier often charges foreign VAT that you cannot reclaim anywhere. That can be avoided.
Read moreAdvocate General: no simplified triangulation without the reverse charge wording
Advocate General Kokott advises the Court of Justice to hold that simplified triangulation does not apply where the invoice omits the statement that VAT is reverse charged.
Read moreWebshops: make a voluntary VAT payment in Belgium
Dutch webshops regularly receive Belgian assessments for years in which no Belgian VAT was paid. Correcting the past on your own initiative avoids penalties and interest in most cases.
Read moreNotary firm's VAT deduction limited by interest on its client account
The District Court of Noord-Holland held that positive interest on a client account restricts deduction. In our view there are good arguments for challenging that ruling.
Read moreBelgian excise duty refund rates 2022 and 2021
An overview of the Belgian excise duty refund per period for 2022 and 2021, in euros per litre. Useful when preparing and checking refund claims.
Read moreCan a single transaction create taxable person status?
One of the tests for taxable person status is acting in the market on a continuing basis. The classic Słaby and Kuć judgment shows where the line runs between private assets and a business.
Read moreCompensation for VAT on secondments in inclusive education: too blunt an answer
The messaging gives the impression that secondments by schools to partnerships are now subject to 21% VAT. In our view that is wrong.
Read moreCost-sharing exemption: court takes a more lenient view of the share test
The District Court of Gelderland applied the cost-sharing exemption to services supplied to 21 water authorities. Notable, because the share test has in recent years been read ever more strictly.
Read moreEx works transactions in cross-border EU trade
Where the buyer collects the goods, it is hard for the seller to track their movement. The Dutch collection declaration offers a way through, but on strict conditions.
Read moreDeveloper transferring let property to an investor: a totality of assets?
The Court of Appeal in Arnhem-Leeuwarden held in two cases that a developer transferring let property transfers a totality of assets. We doubt that will survive in the Supreme Court.
Read moreIs a foundation that is not a business liable for VAT on EU purchases?
A church body buys pews in Luxembourg and statues in Italy, hoping to benefit from lower foreign rates. It works out rather differently.
Read moreA zero rate on fruit and vegetables? Better to turn back halfway
EU law no longer stands in the way of a zero rate on fruit and vegetables. But will the measure deliver what is expected of it? We do the arithmetic.
Read moreIs compensation for damage taxable for VAT?
The line between a payment for loss suffered and consideration for a supply is a fine one. We work through the distinction using a lease termination payment.
Read moreAmendments to the VAT Directive on reduced rates adopted
The Council has modernised the EU rules on VAT rates. Member states gain flexibility, and favourable regimes for environmentally harmful goods are being phased out.
Read moreMore clarity on VAT and transfer tax for property conversions?
The essentially new build test causes a great deal of uncertainty. The Advocate General wants it left as an open norm, but the District Court of Zeeland-West-Brabant has asked the Supreme Court for clarity.
Read moreYear-end VAT tips 2021
Which items belong in your final VAT return of the year? We set out the points to watch, from VAT groups and private use to the small business scheme and record retention.
Read moreImport VAT deferment: France overtakes the Netherlands here too
The Netherlands has long been known for its favourable import climate thanks to the deferment licence. France now defers import VAT automatically, with no licence and no fiscal representative.
Read moreCoalition agreement 2021-2025: VAT and transfer tax
No major VAT plans are in the pipeline, although the coalition wants to explore a zero rate on fruit and vegetables. Transfer tax is going up again.
Read moreCertainty starts with a conversation
Schedule a consultation with one of our specialists and get clarity on your national and international VAT processes.