VATupdate

General management decisions in Curaçao: place of supply outside NL

Plaintiff has invoiced without VAT to nv’s that she believes are located on Curaçao. The court reviews where decisions regarding general management of the company are made. In addition, the claimant has submitted statutes, extracts from the Chamber of Commerce and lease agreements. . It follows from these statements and the other documents that the main decisions regarding the general management of the nv’s were made in Curaçao.

Source: rechtspraak.nl (Dutch)

 

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