Advocate General Ettema concludes that sharing in the VAT exemption for the management of mutual investment funds requires that a fund be managed. Furthermore, a fund must be an entity and there must be entrepreneurship.
Source: taxlive.nl
Latest Posts in "Netherlands"
- Judge dismisses ChatGPT analysis as evidence of breach of contract
- Court Ruling on VAT Deduction for School Renovation and Penalty Assessment, 20 March 2026
- Dutch Ornamental Horticulture VAT to Rise from 9% to 21% Starting January 2028
- Tax Assessment Upheld for Municipality Due to VAT Abuse in “School Model” Construction Scheme
- Scope of Reverse-Charge Scheme for Subcontracted Agricultural Work on Immovable Property by Contractors
