Claimant delivers on the basis of exchange of vouchers. The court ruled that this is a delivery by the plaintiff in the Netherlands to private individuals in other EU countries, for which the plaintiff receives compensation. The delivery by the claimant is a taxable performance for which the claimant owes turnover tax in the Netherlands, unless this is otherwise pursuant to the distance selling scheme.
Source: rechtspraak.nl
Latest Posts in "Netherlands"
- No VAT exemption for supplying teachers to primary schools, general 21% rate applies.
- VAT Deduction for Business Associations and BIZ Foundations: Court Assessment of Eligibility Criteria
- Private Sale of Building Plots Qualifies as VAT-Taxable Activity, Court Rules
- Zero VAT Rate Denied for Show Jumping Horse Sales Due to Insufficient Transport Evidence
- Tax Authority Switches to Rabobank Account from May 1, 2026: New Account Number Announced
