An entrepreneur who applied the margin scheme for the sale of caravans will receive an additional assessment for VAT. The Tax Administration has determined the VAT due on the basis of the individual method. The entrepreneur will appeal against this, because the globalization scheme applies to caravans. The court ruled that the Tax Administration was allowed to apply the individual method. This is because the entrepreneur himself had not kept correct administration.
Contribution by Van Vilsteren BTW advies
Latest Posts in "Netherlands"
- VAT Refund Request Denied Due to Late Submission: Court of Appeal Decision 2025
- Pension Fund’s Insurance Service Exempt from VAT; No Right to Input Tax Deduction
- VAT Assessment Upheld Due to Missing Invoices and Insufficient Proof for Deductions and Loans
- Fiscal Unity for VAT Due to Close Financial and Economic Ties Upheld by Court
- EU Court: Spain Must Grant VAT Exemption for Group-Provided Cleaning Services to Members
