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 Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria
- Court Divided on VAT Abuse: Car Sales to Directors at Below-Market Prices and Tax Implications
- Dutch Supreme Court: Abuse of Law in VAT on Underpriced Car Sale by Holding Company to DGA
- Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation
- Netherlands Raises VAT on Short-Stay Accommodation to 21% Effective January 2026
