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
Cost-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 moreVAT CORONA MEASURES
Version: 08-06-2020. Many countries have introduced VAT / Sales tax measures to help companies through the coronacrisis. Below a short breakdown. Please always check if the measures do apply to your company. Please contact VAT INSTITUTE for further information: info@vatinstitute.com
Read more‘’VAT holiday’’ due to Corona
The EU Commission calls upon member states to introduce VAT payment holidays for (certain) businesses to increase the chance of financially surviving the Corona crises. Several member states have already put some payment delay measures into place or will not penalize late payment as did several countries outside the European Union. For more information you can contact VAT INSTITUTE via e-mail info@vatinstitute.com or telephone number +31 (0)78-6225452
Read moreCertainty starts with a conversation
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