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.
Source
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
