Mr. Paul Zijlstra comments on a recent judgment in which the Supreme Court finds that the Netherlands does not give VAT entrepreneurs the maximum freedom that the VAT Directive offers for calculating input tax on mixed-use supplies. For example, an entrepreneur may not use a mix of the pro rata method based on turnover and actual use. Nor is it the case that the directive obliges member states to allow this method, the Supreme Court has concluded. Zijlstra believes it would be better if entrepreneurs were offered this freedom of the VAT Directive.
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