Following the decision of the European court that a commissioner is not a VAT entrepreneur, on 26 June, the highest Dutch court decided that membership of objection committees also does not constitute a business for VAT.
The dispute focuses on the question of whether the temporary rental of the apartments gives a right to deduction and whether the rental of the apartments is excluded from the VAT exemption for lease of real estate...
According to the Gelderland District Court , the dance club provides access to music performances, but not for all evenings. The court has therefore set the turnover subject to the reduced VAT rate at 90%. According to...
The Dutch government announced an extension of the emergency VAT payment deferral regime that expired on 1 October 2020. The new deadline is January 31, 2021.
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