Even though the Netherlands did not qualify for the football World Cup, the Dutchies still want to watch the games. This article (in Dutch) is about the deduction of input VAT on ‘representation costs’. More specifically, the costs for renting / buying tickets for a football match, or arranging a ‘business room’ to watch the matches together with business relations. The Dutch High Court recently decided that taking business relations to a football match can be regarded a ‘business expense’, and the input VAT can be recovered. But only if there is no personal gain for the employees.
Sources:
- Article – Taxence (Dutch)
- Court Case – Hoge Raad (Dutch)
