The Decree levying VAT for fixed establishments has been updated. The decision has been amended, among other things, in connection with judgments of the EU Court of Justice. Furthermore, it has been aligned and supplemented by the Implementing Regulation of the Council of the EU of 15 March 2011, No. 282/2011. In addition, the decree has been amended in connection with changes in Dutch VAT regulations. Editorial changes have also been made.
Sources:
- taxlive.nl
- officielebekendmakingen.nl
- BTW jurisprudentie in Dutch
- Loyens Loeff
- Meijburg (in Dutch)
- EY
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