By MR. NAJAT IDRISSI, VAT EXPERT AT DE HAAS ADVOCATEN
To my great surprise, the Tax and Customs Administration takes the position that if the liability for VAT and the right to a bad debt refund fall within the same period, the taxpayer cannot invoke Article 29 of the VAT Act and is therefore not entitled to a ‘refund’. In my view, this can never have been the intention of the legislator.
Source: nextens.nl
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
