The Court of Appeals Den Bosch issued a judgment concerning the recovery of value added tax (VAT) and concluding that a bank’s “actual use method” had been sufficiently substantiated so that the recovery of VAT on mixed costs did not have to be determined on the basis of the standard turnover-based pro rata method, but could be based on actual use.
Source: KPMG
Latest Posts in "Netherlands"
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
- Budget 2026: VAT Rate Reversals, Property Rules & Cross-Border Compliance
- No deduction for VAT on consultancy costs for business succession within family
- VAT exemption for games of chance: strict interpretation for B2B game content
- Court Decision on Tax Rate for Art Products: Classification and Maker Status Dispute
