News

VAT - real estate – essentially newly constructed – Dutch VAT Act in line with European VAT Directive?

21-05-2024 - The discussion about whether a new building can be created for VAT purposes after a conversion or a major renovation is not new. This applies in particular to the question of how to determine whether there is actually a new building after a conversion (major) renovation. In this news item we provide an update on this still ongoing discussion.

Read more

VAT - refund request in another Member State - time limits - not fatal - Court of Justice C-746/22

17-05-2024 - The Court of Justice has ruled that entrepreneurs are still entitled to a VAT refund from other Member States, even if certain deadlines are not met

Read more

Coalition agreement- May 2024

16-05-2024 - Changes in VAT law - coalition agreement - May 2024

Read more

Electric vehicle (EV) charging – chain of stakeholders

30-04-2024 - ECJ case C-60/23 - Opinion of Advocate General - possible simplification for card issuer for charging EV's

Read more

Verifying entrepreneurship on the basis of turnover thresholds not allowed – right to deduct not dependent on the level of turnover

31-03-2024 - Turnover not a valid criterion for assessing entrepreneurship nor the right to reclaim VAT

Read more

Sale of shares in subsidiary - VAT reclaim? - Intermediary services

30-03-2024 - The sale of shares is an exempt activity for VAT. You are therefore not entitled to deduct VAT on the attributable costs. A discussion that is frequently held in the Netherlands. However, one must also consider whether the VAT has been correctly charged by the service providers, to prevent non-recoverable VAT.

Read more