The main amendments to the decision:
– the impact of the Skandia judgment on the vat charge on the mutual performance between the main house and the v.i.,
– the effect of the Morgan Stanley judgment on the deduction of VAT on costs incurred at a permanent establishment in the Netherlands,
– the diversion of VAT on services which purchase a ‘purchase FE’ for themselves and on the spot,
– cases where the FE in the Netherlands is ‘involved’ in the performance of a foreign main house, and
– explanation when determining which device (the main house or the v.i.) a service purchases
Source
- Staatscourant (in Dutch) – Jeroen Bijl (EY)
- Loyens Loeff
See also
- ECJ – C-7/13 (Skandia) – Supply of services between head office and branch part of VAT group constitutes a taxable transaction
- ECJ – C-165/17 (Morgan Stanley) – Judgment – VAT deduction by branches rendering services to their head-office
- Roadtrip through ECJ Cases – Focus on ”Fixed Establishments”
Latest Posts in "Netherlands"
- Balcony Glazing Installation Not Considered Energy-Saving Insulation Under Dutch VAT Law
- Five VAT Knowledge Group Positions Withdrawn Due to New Reduced VAT Rate Decision
- Two VAT Zero-Rate Positions Withdrawn Following New Decision Effective February 2026
- General Supervision Trumps Outsourcing: BV Qualifies as Own Constructor for VAT Reverse Charge Scheme
- VAT reverse charge mechanism and owner-buildership: overall management prevails over full outsourcing
