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
Belgian 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 moreCertainty starts with a conversation
Schedule a consultation with one of our specialists and get clarity on your national and international VAT processes.